Iran's criminal policy towards money laundering in the country’s banking system

Abstract

Using the documentary research methodology, the aim of the article was to study Iran's criminal policy towards money laundering in its banking system. A number of measures have been taken in the Iranian legal system to combat money-laundering, the most important of which is the adoption of the anti-money-laundering law in 2007 and its executive regulations in 2009. With the enactment of this law, the crime of money laundering officially entered the Iranian legal system with its own special and independent title. By way of conclusion, it is evident that various governmental and judicial institutions have made the fight against money-laundering one of their main objectives and tasks. Meanwhile, the role of the National Audit Office has also been prominent, and it has made numerous efforts, both nationally and internationally, to identify cases of money laundering, eliminate money laundering and ultimately combat it effectively and efficiently.