Combating terrorism today is one of the main concerns of the international community. Therefore, various political, military and legal strategies are being designed and implemented in this regard. One of the solutions that has been found in international documents is to deal with the financing of terrorism. In the vast majority of international documents, this title is discussed along with money laundering, as there are many similarities between these two criminal terms, according to experts. Anti-money laundering measures on this crime appear to have changed the pattern of terrorist financing and the displacement of the site of the terrorist activities, but did not contain it. Accordingly, with the acceptance of the reality of the terrorism economy and the link between organized crime and terrorism, it should be taken appropriate preventive and punitive measures to formulate a criminal policy efficiently, focusing on the nature of the crime, and not just on the practices involved.
In this way, Sadra Tejarat Hadian Investment Company publishes the laws related to the fight against money laundering and terrorist financing that has been ratified in Iran, and we note that if your conduct are contrary to the relevant laws, they are required to report in accordance with the law.We will refer the matter to the regulatory authorities for review.
Anti-Money Laundering Law:
Article 1 The principle of the authenticity of commercial transactions is subject to article (2) of the Commercial Code, unless otherwise provided in accordance with the provisions of this Act. Individual ownership of property and assets, if combined with a claim for ownership, indicates ownership.
Article 2 The money laundering is:
A. To study, possess, hold or use proceeds from illegal activities, knowing that they have been obtained directly or indirectly as a result of a crime.
B Converting, exchanging or transferring revenues in order to conceal its illegal source with the knowledge that it was directly or indirectly derived from the commission of a crime or to assist the perpetrator in such a way that he is not subject to the offenses and consequences of the offense.
To disguise or conceal or conceal the true nature, origin, source, location, transfer, transfer or ownership of proceeds directly or indirectly acquired as a result of a crime.
Article 3: Income derived from crime means any type of financial crime obtained directly or indirectly from criminal activities.
Article 4: In order to coordinate relevant organizations in collecting, processing and analyzing news, documents, received information and reports, providing intelligent intelligence systems, identifying suspicious transactions, and countering money laundering, the Anti-Money Laundering Council is headed by and in charge of the Secretary of State. Economic and Assets, and with the membership of the ministers of commerce, information, country and the head of the central bank, shall be established with the following duties:
1 Collecting and obtaining relevant news and information and analyzing and categorizing their technical and expert knowledge in cases where violations of the law are in accordance with the provisions.
2 Preparing and submitting the necessary regulations on the implementation of the law to the Board of Trustees.
3. To coordinate relevant organizations and to pursue the full implementation of the law in the country.
4. Assess reports received and submit to the judiciary in cases that are likely to be accurate or probable.
5. Exchange of experiences and information with similar organizations in other countries in the framework of the provisions of Article (11).
Note 1 The Supreme Council Secretariat will be in the Ministry of Economic Affairs and Finance.
Note 2: The structure and executive bodies of the Council will be approved by the Chairs of the Board, in accordance with its legal obligations, with the proposal of the Council.
Note 3 All executive acts of the above-mentioned Council shall be binding upon all relevant natural and legal persons after the approval of the Chairpersons. The offender shall be sentenced to two to five years' detachment from the relevant service for the purpose of identifying the administrative and judicial authorities, as the case may be.
Article 5 All legal entities, including the Central Bank of the Islamic Republic of Iran, banks, financial and credit institutions, insurance, central insurers, corporative funds, foundations and charitable organizations and municipalities, are required to implement the regulations approved by the co-legislators in the implementation of this law.
Article 6 Offices, lawyers, auditors, accountants, law enforcement experts and legal inspectors shall be required to provide the information required by the Board of Governors for the implementation of this Act, as requested by the High Council for the Suppression of Money Laundering.
Article 7. The persons, entities and bodies subject to this law (subject matter of Articles 5 and 6), depending on their type of activity and organizational structure, are obligated to observe the following:
A. Identity of the client and, in the event of action by the agent or lawyer, obtaining the identity and identity of the representative and the lawyer in cases where there is a violation of the law.
Note The adoption of this law is not in violation of the provisions required in other laws and regulations of authentication.
B Provide information, reports, documents and documents related to the subject matter of this law to the High Council for the Suppression of Money Laundering in the framework of the Statute approved by the Board of Governors.
C Report of transactions and suspicious operations to the competent authority designated by the High Council for the Suppression of Money Laundering.
The maintenance of records relating to the identification of the client, records of accounts, operations and transactions, as specified in the executive decree.
Elaboration of internal control measures and training of managers and staff in order to comply with the provisions of this law and its implementing regulations.
Article 8 The information and documents collected in the implementation of this Law will be used only for the purposes specified in the Anti-Money Laundering and Criminal Offenses Act, disclosure of information or use of it for its own benefit or another directly or indirectly by Government officials or other persons specified in this law are prohibited and the offender shall be sentenced for punishment under the Penalties Act for the dissemination and disclosure of confidential documents and the state series approved on 29/11/1353.
Article 9 The perpetrators of money laundering in addition to the extradition of proceeds and proceeds from the commission of a crime, including the principle and the benefits (and if not available, like, or price), a fine of one quarter of the proceeds of crime shall be condemned which must be charged to the public income account To be deposited with the Central Bank of the Islamic Republic of Iran.
Note 1, the same property will be seized if the proceeds have been converted or changed to other property.
Note 2 The issuance and enforcement of the decree shall record the property and the benefits derived therefrom if the defendant is not subject to this judgment in respect of the offense of origin.
Note 3 Offenders of offenses of origin, in the case of a crime of money laundering, in addition to the penalties for committing the offense, will also be punished by the penalties provided for in this law.
Article 10 All matters that require the execution of a legal act or judicial authorization in the implementation of this law shall be made in accordance with the provisions. The judiciary is required to co-operate in accordance with the rules.
Article 11 of the Branch of the General Courts in Tehran and, if necessary, in the Provincial Centers, is allocated to the prosecution of the crime of money laundering and related offenses. The propriety of the branch is not a barrier to dealing with other crimes.
Article 12 In cases where the Islamic Republic of Iran and other countries have ratified the Judicial and Intelligence Law in the fight against money laundering, cooperation shall be in accordance with the terms and conditions stipulated in the agreement.
The above law, which included twelve articles and seven remarks, were approved by the Guardian Council on Tuesday, February 2, 2008, at the public hearing on Tuesday, January 28, 1983.
The Executive Code of the Anti-Money Laundering Law:
Chapter One Definitions
Article 1 The terms and expressions used in this Regulation are defined as follows:
A. Law: Anti-Money Laundering Act adopted in 2007
B: Customer or any person, such as a genuine, attorney, or legal representative who, for the purpose of obtaining services, performing transactions, transferring funds and valuable assets (such as gold, jewelry, antiques and precious artwork, etc.), to Natural and legal persons ... are subject to the law.
Primary Identification: Matching and registering the specifications provided by the client with the identification documents and, if action is taken by the agent or attorney, in addition to the registration of the lawyer's or agent's specification, the registration of original notices.
Full Identification: The exact identification of the customer during the provision of the basic services as described in paragraphs (d) and (e) of Article (3) of this Regulation.
Credit institutions: Banks (including Iranian banks, branches and representative offices of foreign banks based in the Islamic Republic of Iran), non-bank credit institutions, credit cooperatives, trusts, leasing companies, venture capital companies, exchange traders and other natural and legal persons who are affiliated with Mediating funds.
And suspicious transactions and operations: transactions and operations that individuals suspect with having access to information or evidence and rational evidence that these operations and transactions are conducted for money laundering purposes.
The note and the logical evidence are the conditions and conditions that would oblige a conventional person to investigate the origin of the property, deposit or other operations. Some of these operations and suspicious transactions are:
1 transactions and financial operations related to the client, which exceeds the level of expected activity.
2 Detecting forgery, false statement or counterfeit report by the client before or after the transaction is made and at the time of receipt of the basic services.
3 Trades that are specified in any way are the actual beneficiaries of at least one of the apparent interlocutors of that person or other persons.
4 Business Transactions Over and above the agreed ceiling, which is in conflict with the subject of the client's business activities and known commercial goals.
5 deals that are the legal residence of the dealers in the high risk areas (in terms of money laundering).
6 transactions exceed the amount specified by the client before or during the transaction, or after the transaction has been made without reasonable reason to terminate the contract.
7 Trades that are customary, complicated, unusual and without economic objectives are clear.
From the stipulated limit: The amount of one hundred and fifty million (150,000,000) Rials of cash or equivalent to other currencies and precious commodities The Cabinet of Ministers will, if necessary, adjust the ceiling according to the country's economic conditions.
Cash: Any bills and bills and types of checks whose transfer is not documented or unidentifiable, such as regular checks at the carrier's expense and other checks that the holder does not have in the first place (such as checks by third parties, checks Check-in traveler's checks and checks, and the like).
Applicable Persons: All natural and legal persons Subject matter (5) and (6) of the law, including the Central Bank of the Islamic Republic of Iran, banks, financial and credit institutions, stock exchange, insurance, central insurance, cash funds, foundations and institutions Charities and municipalities as well as non-official bureaus, lawyers, auditors, accountants, law enforcement experts and legal inspectors.
Non-financial businesses: Persons who make a lot of cash deals and are at risk for money laundering, such as home or car dealers, goldsmiths, car dealers and expensive carpets, antique dealers and expensive cultural products.
Basic services: services that are subject to the requirements, requirements and requirements for the provision of other services by the individuals, and then the client refers to the recruiting of frequent and frequent services to eligible persons, such as the opening of any type of account in banks, obtaining a trading code On the stock exchange, obtaining an economic code, obtaining a business card and obtaining a license.
National ID of Legal Entities: The unique number assigned to all legal entities in accordance with Decree No. 16169/39271 dated 29/1/1388.
Foreign passport number: The unique number assigned to all foreign nationals affiliated with the Islamic Republic of Iran by the National Information Center of Foreign Nationals in accordance with Decree No. 16173/40266 dated 29/1/1388.
Council: High Council for Combating Money Laundering.
Secretariat: The Secretariat of the High Council for the Suppression of Money Laundering as described in Article 37.
Financial Information Unit: A centralized and independent unit responsible for receiving, analyzing and referring suspicious transaction reports to relevant authorities as described in Article 38.
The second chapter identifies the lord
Article 2 Credit institutions, insurance companies and bourse companies are obliged, when providing all services and performing monetary and financial operations, even less than the required ceiling, including any payments received, payments, issuance and payment of checks, provision of facilities, issuance of types of payment cards and receipts, Issuance of warranties, purchase and sale of foreign currency and certificates of deposit and equity bonds, acceptance of suretyship and warranties of any guarantor, such as the signing of promissory notes, letters of credit and securities, purchase and sale of shares in relation to the initial identification of the client (see "A" And (b) (3)) and record their information in their information systems.
Note: The payment of state bills and municipal services below the required ceiling does not require identification.
Article 3 All persons subject to the initial identification of the client when performing any transaction, operation, and provision of services exceeding the required ceiling or when suspected of performing money laundering are as follows:
A. Identify the original person
1 The initial identification of the actual person is based on the national number and the postal code of the place of residence and its adaptation to the principle of the national card is as normal.
Note In the case of communication on the line of persons subject to the registration organization of the country and the implementation thereof, obtaining a photographer's identity card or driving license or valid passport is not permitted.
2 For foreign nationals, a valid passport of the country in question, which has a residence permit, or an identity card or a valid foreign creditor, is an identification document.
Note: The implementation of all assignments mentioned in the Code of Conduct of the Law on Mandatory National Posting and Posting Code is still required for all Iranian nationals.
B Initial identification of a legal person
1 Initial identification of a legal entity based on the national identity and postal code of the legal residence of the legal person and its implementation with the original or the image of Mossadegh ID card (referred to in the Code of Conduct for the Use of National Identity of Legal Persons).
2 For foreign legal persons, identification will be done by obtaining valid credentials in Iran and the number of foreign nationals to be issued from the National Information Base of foreigners.
3. The initial identification of the actual person introduced by the legal person will be made in accordance with the requirements for the natural persons.
4. The initial identification of the client is obligated, in the event of ambiguity regarding the originality of the identification documents provided by the client, to investigate from other systems and databases or to inquire from the relevant legal authorities concerned to resolve the ambiguity and identification. However, the service is stopped until the ambiguity is resolved.
C Initial identification in non-bank cases
1 All persons who provide the services of a safe deposit box and mailbox in the country are required to identify the client when serving the service.
2. All persons who are active in the field of accepting or disposing of mortgages and providing postal services to the client are obligated to identify the clients in cases where the value of the luggage and mailing services from the client is stated beyond the prescribed limit.
3 All trustees who are in the process of detecting the council are subject to money launderers are required to record and record all transactions over and above the agreed ceiling on the initial identification of the customers. These individuals are also required to enter the unique number of persons in the sales invoice.
De facto identification of individuals
Persons who are liable, in addition to the initial identification (referred to in paragraph (a) of this article), shall, in addition to the initial identification, in particular, at the time of the opening of a bank account, in order to identify the client fully and estimate the expected level of his expected activity as follows:
1 Receiving a valid certificate by signing at least one of the well-known customers or trusted individuals or introducing one of the licensed credit institutions from the Central Bank of the Islamic Republic of Iran, government agencies or official professional associations and institutions.
2 Receiving information from the client about the records of the persons involved and the inquiry of the persons concerned in order to determine the accuracy of the information provided by the client.
3 Getting valid credentials, especially for non-financial jobs that are more vulnerable to money laundering, such as goldsmiths, sellers of expensive items, real estate and car dealerships.
4 Obtaining a certificate of employment from a legal entity with a business license or from a legal entity with a national identity.
5. Obtain information on the type and amount of client's activity to determine the turnover level expected by the client in his area of activity.
Full identification of legal entities.
1 Obtain information on the nature, nature and extent of the client's activity to estimate the expected activity level.
2 Obtain information on the statute, company code, major shareholders, type of activity, funders, legal persons, founders, managers, inspectors, auditors and their residences.
3. Obtain information about the rating of the company from the relevant authorities (such as credit rating agencies, ranking of the Deputy Director-General for Strategic Planning and Control, or other professional references).
Note In the case of non-rating of the company, the person must be able to decide, verbally, by reviewing the financial statements approved by one of the members of the public accountants community to determine the level of activity expected by the client, and if the person is not required to choose a member of the community Official accountants will review the most recent financial statements of the company directly.
4. Obtaining a commitment from the directors and signatories that they provide the latest documents and information concerning the legal person and undertake to immediately notify any change in the said matters.
Note The manner of determining the level of expected activity of the client in the persons subject to it is in accordance with the instructions to be adopted by the Council on the proposal of the person.
Article 4 The documents referred to in clauses (d) and (e) of Article (3) must be verified from the relevant databases and verified against the accuracy of the documents and information provided (including national number, national identity, etc.). The inquirer must certify the time of receipt of the confirmation from the said databases, along with their specifications in the above documents.
Article 5 If the client does not provide the identification documents mentioned in the above materials or if there is a suspicion of performing money laundering or other related offenses, persons shall be required to refuse to serve him and report to the Financial Intelligence Unit.
Note Individuals may also accept other internal documents in their internal guidelines that will provide the information (in particular, the information required to determine the level of expected engagement) to be secured. Applicants can set the level of identification in the internal guidelines, with due regard for the reliability of the information required, according to the type and nature and level of activity expected by the client.
Article 6 The provision of basic services electronically and without the full identification of the client and any unauthorized or unrecognizable electronic financial transactions and the provision of related facilities is prohibited.
Article 7 Persons who are subject to the obligations of law enforcement and anti-money laundering provisions shall receive from them, while receiving the documents referred to in clauses (d) and (e), during the provision of basic services to non-financial businesses. In case of non-profit businesses refusing to provide this obligation or refusing to comply with obligations, persons must refuse to provide services to them.
Article 8 Persons subject to the obligation to carry out a complete re-identification of clients of financial institutions shall not be considered in the case of institutions recognized as complying with the rules of anti-money laundering by the Secretariat.
Article 9: Persons subject to the obligation to take precautionary and special oversight when opening and closing an account of foreign political persons.
Article 10. Persons who are subject to the obligation to provide services for the continued care and supervision of those who are notified through the Financial Intelligence Unit.
Article 11 Persons subject to the provision of basic services shall oblige their clients to:
A. Submit the requested information to the persons covered by this regulation, and to comply with the anti-money laundering provisions.
B. Do not allow other persons to use the base services and, if promptly, inform the person subject to the matter. Legal cases (such as attorneys or representations), provided that the representation of the agent or lawyer and the initial identification and registration of his profile are not included in this clause.
Note The above obligations must be explicitly addressed to the client. If the client refuses to accept the client or the client does not pay attention to his obligations, the services will be suspended.
Article 12 The persons subject to the obligation to provide in all forms the appropriate place for the inclusion of one of the valid identification numbers (according to the national number, national identification number and alien number) and the postal code, and these specifications are fully and accurately received and implemented. to be given.
Article 13. Persons who are subject to the obligation to provide in all the software, banks and information systems in which monetary and financial operations are recorded, the place to enter one of the valid numbers (according to the national number, national identification number and alien number) and the postal code. And the ability to search according to the numbers mentioned in the software.
Article 14 Persons subject to the obligation to submit the specifications of the persons and places registered in their information systems to the relevant authorities every six months and to control and correct the latest changes. In the event of any discrepancies discovered, the cases must be reported to the Financial Intelligence Unit.
Article 15 Persons who are subject to the obligation to perform the above duties within six months after the notification of these Regulations to previous customers who have received basic services and continue to operate on the basis of it.
Note 1 Those previous customers who, at the implementation stage, have conflicting specifications, are obliged to resolve conflicts within three months. If the conflict does not resolve, units in the fight against money laundering in each machine are required to submit items to the financial information unit.
Note 2: Those former customers whose average activity per year is insignificant in accordance with the relevant guidelines adopted by the Council, are excluded from this provision.
Article 16 From the date of the notification of this regulation, the persons subject to the obligation shall send the documents specified by the council in a mail to the address of the addressee. From the above date, the persons subject to registration must state the place of residence of the natural persons, the postal code contained in the national card, and, in the case of legal persons, the postal code of the legal residence located on the national identity card for the purpose of sending the documents.
Article 17 The persons covered by the service provider are required to keep up-to-date information on customer identification in a continuous manner, especially in the following cases:
A. At a time when, based on evidence, there is a likelihood that there has been significant change in the circumstances of the client.
B. If the person allegedly based on evidence is likely to be involved in money laundering or terrorist financing operations.
Chapter 3 Describes the structure and how to report
Article 18 The persons subject to the law, as well as the board of directors of trade unions of non-financial businesses, are required to introduce a unit to the Secretariat in the context of their organizational breadth and scope as responsible for combating money laundering. The responsible person should be selected from the directors of the person. The secretariat may, if necessary, examine the competence of the members of the unit on the basis of the importance of the unit.
Note 1: All persons subject to the law, in accordance with their organization's scope, must make arrangements to ensure the necessary assurance of compliance with the rules and regulations related to the fight against money laundering.
Note 2 At the time of the approval of the Secretariat, the Secretariat shall, in addition to the specialized competence, seek the relevant authorities to determine their general security and public security.
Article 19 The duties of the persons or entities responsible for the matter of article (18) are as follows:
A. Review, research, prioritize and comment on the reports submitted by the staff of the relevant entity.
B. Immediately send the reports in the form specified to the financial information unit without the knowledge of the client.
Note The time limit for urgency referred to in this Article shall be communicated to the Council by reference to the status of the persons subject to separate instructions. In any case, this time will not be longer than four days.
O Monitor the activities of customers who use basic services to identify suspicious transactions.
D. Provide the necessary software to facilitate quick access to information needed for law enforcement and regulation, as well as to identify the system of suspicious transactions.
Designing a mechanism for monitoring and controlling anti-money laundering processes (processes for collecting and analyzing information, recruiting personnel, training, etc.), and evaluating and verifying its implementation on a related device.
And providing supplementary information required by the Financial Intelligence Unit and other authorities competent in the fight against terrorism.
Establishing necessary directives on law enforcement and anti-money laundering provisions after the approval of the Secretariat.
Inspection and oversight of the units under control in order to ensure full implementation of laws and regulations.
Prepare statistics on the actions of the related instrument in the fight against money laundering and its results.
The submission of the records of the persons mentioned in paragraph (3) of article (4) of the law to the relevant authorities in coordination with the financial information unit.
Maintenance of records and correspondence reports related to the machine related to money laundering and terrorist financing.
The preparation of the annual law enforcement program in the person subject to it and the monthly control of its implementation.
Article 20 The entities responsible for overseeing the persons (including the Central Bank of the Islamic Republic of Iran, Central Insurance of the Islamic Republic of Iran, the Securities and Exchange Organization, the State Inspection Agency, the State Registration and Land Registry Organization, trade unions and the Organization for the Execution and Charity) In their routine inspections, they are required to observe the rules for combating money laundering and terrorist financing, and to comment on whether to comply or not.
Article 21 The Secretariat shall, every six months, review the operation of the facilities referred to in Article 20 and report to the Council.
Article 22 Persons subject to the obligation to provide a summary list of the recipients of basic services in relation to the issue of money laundering, provided that the financial information unit is identified at the end of each month in such a way as to identify the unit.
Note The summary of this information should include the name, national number and date of the provision of basic services to the natural persons and, in the case of legal persons, the name and national identification number or economic code, and for aliens who are nationals of a foreign country. Other items required will be disclosed to the persons after the approval of the Council.
Article 23 In order to expedite the processing of reports, the person or teams responsible for combating money laundering must have the necessary and sufficient authority and authority within their competence to carry out their duties and not conduct investigations and reports to the relevant authorities. Subject to the approval and approval of other authorities.
Article 24 In order to expedite the access to the necessary information, upon request of the Financial Intelligence Unit, a member of the Anti-Money Laundering Task Force, with the discretion of having access to all information relating to the person concerned, will be located in the Financial Intelligence Unit to meet the basic needs Financial Information Unit. The named person will not have access to the financial information unit at all.
Chapter Four Required Reports
Article 25 All employees under the jurisdiction of persons who are subject to the obligation to inform the units responsible for combating money laundering in any device, if they observe suspicious transactions and transactions (subject to article "and" of article (1)) without notifying the client. In the absence of this unit, the highest authority of the person responsible will be responsible for receiving reports and taking appropriate action. If the client is informed, the offender will be treated in accordance with the rules.
Article 26 Persons under the authority of persons who are subject to the obligation shall record all transactions over the amount of money that the client pays in cash, along with the description of the client to the units responsible for combating money laundering in any device and in the absence of this unit , Inform the highest authority of the person entitled. The units responsible for combating money laundering in each device or the highest authority of the person (if not the unit) are required to submit a summary of the forms at the end of each week in such a way as to identify the financial information unit and maintain the principle of it in a fully protected manner. To make
Note 1 Cash providers above the required ceiling are required to provide the required explanations in the form provided to eligible persons.
Note 2 In case of transfer of cash over the specified limit using non-bank methods such as post. The employees of the persons subject to the duty are obliged to submit reports to the units responsible for combating money laundering in any person. In the absence of this unit, reports should be sent to the highest authority of the person entitled to take appropriate action.
Note 3 The forms, the amount and manner of obtaining information from the client, the manner and amount of the initial information submitted to the financial information unit, and the manner of keeping and accessing the information in any person subject to the regulations, will be approved by the Council.
Article 27 Report of suspicious transactions, as well as other reports that the persons subject to it are obligated to send, does not represent any charges to individuals and its declaration to the Financial Intelligence Unit does not constitute disclosure of personal secrets and therefore no charges will be received by the reporting agents implementing this Code. Was.
Chapter 5 Forex Affairs
Article 28 Buying and selling currency in any case, including paying the rials in and receiving foreign currency abroad, and vice versa, is permitted only in the banking system and authorized exchanges in accordance with the laws and regulations, and otherwise the purchase and sale of currency is considered unauthorized and The law on the application of government sanctions on smuggling goods and currency adopted by the 1374 Expediency Council is subject to the law.
Article 29 The Central Bank of the Islamic Republic of Iran is required to record the detailed information regarding the purchase and sale of currency in the banking system and the authorized exchange offices at the end of each day, the database to be provided for this purpose, and the availability and search of units Provide financial information.
Article 30 All persons, including banks and money-changers, are obliged to send information of Article (28) to the Central Bank of the Islamic Republic of Iran. Failure to send information, sending incomplete and incorrect information, breaking deals at bids below the statutory limit is prohibited and will be handled by the offenders or offenders in accordance with the regulations.
Article 31 All persons subject to the obligation to ensure that they take the necessary measures and measures to comply with the provisions of the Anti-Money Laundering Regulations in their branches and agencies abroad.
Article 32 The persons subject to the obligation to take the necessary care in their dealings with the countries and regions declared by the Council.
Chapter 6 Maintenance of records and information
Article 33. All persons subject to the obligation to submit documents relating to the records of transactions and financial operations (both active and passive) as well as documents relating to the identification of the customer when providing basic services, physically or otherwise, at least for a period of five years Keep the end of operation. The clearing board of the legal entities subject to the liquidation is also required to hold the documents up to five years after the financial event.
Note 1 The records and documents of this Article shall be recorded and stored in such a way as to be accessible to the Financial Intelligence Unit and other relevant authorities within the time limit set forth in Article 19. The presentation of the original documents, upon request by the Financial Intelligence Unit and other relevant authorities, must take place within a maximum of one month. The responsibility for the search and presentation of documents is with the person.
Note 2 The above documents should provide the ability to reconstruct transactions if necessary.
Note 3 of this article is not in conflict with other regulations requiring the maintenance of documents over the said period.
Article 34 Persons subject to the obligation to organize their administrative and financial systems in such a way that all accounts and records of a person are relevant, identifiable and verifiable.
Chapter VII Training
Article 35 All persons subject to duty shall, in cooperation with the Secretariat, arrange for the establishment of training courses for the service and staffing of their subsidiaries. These courses should be in line with the rules, regulations and guidelines relevant to the operation of money launderers, and in particular the latest money-laundering techniques for the use of personalized services and how to eliminate the criminal nature of funds. It is mandatory to continue the services of the employees of the relevant occupations during the courses, and the records of the courses should be included in the personnel records.
Article 36 The task forces responsible for combating money laundering shall, in coordination with the Secretariat, be briefed by the Secretariat on the justification and public education and information to the lawyer on the benefits of law enforcement for the public and the general duties of the client in this regard and shall report it to the Secretariat Submit.
Chapter Eight Other Items
Article 37 The Secretariat shall be formed at the Ministry of Economic Affairs and Finance and will be responsible for the following duties:
1. To carry out administrative work related to the formation of council meetings, notification and follow up of approvals
2 Active participation in international assemblies and the description of the country's actions in the fight against money laundering
3. Follow up on the implementation and receipt of the report of the activities of the persons subject to, monitoring and inspection (periodic, incidental, and occasional) of the persons subject to the implementation of the regulations and guidelines approved in the field of liability of the persons and non-financial businesses and the preparation of the report on the implementation of the law and the relevant provisions of each of the six Moon once and sent to the council.
4 The annual rating of persons subject to the rules on money laundering and, if approved by the Council, its public announcement.
5. Response to competent authorities, announcement of positions, advertising, support of the Electronic Secretariat of the Secretariat and public justification of the people in coordination with the responsible authorities.
6. Coordination in the establishment of training courses at home and abroad and the development and publication of educational pamphlets.
7 Annual Planning of Law Enforcement and Related Regulations by Executives and Persons.
8. The material and moral support of the persons and employees involved in the execution of their duties in the implementation of anti-money laundering lawsuits are filed and prosecuted.
9 Update the regulations and related instructions through the legal authorities.
10. Drafting the necessary regulations and announcing the recommendations regarding the recommendations of the persons.
11 Announces new ways and means of money laundering and financing of terrorism in the country and proposes to amend the rules and regulations if needed.
Article 38 The financial information unit shall be established in the Ministry of Economic Affairs and Finance for the following actions:
1 Collecting and obtaining suspicious transaction information
2 Evaluation, analysis and analysis of suspicious transaction reports and transactions
3 Insert and categorize information in mechanized systems
4. Declare the identity of persons with a history of money laundering or financing of terrorism to persons who are subject to further care or termination of cooperation, upon request by the relevant authorities.
5. Provision of intelligence information required by the judicial authorities, agents and agencies responsible for combating terrorism in the country upon request by relevant authorities.
6. Provide statistics on actions taken in the fight against money laundering.
7 Provide required software and information systems.
8 Securing information collected.
9. Exchange information with international organizations and institutions in accordance with the rules.
10 Collecting and obtaining international experience.
11 Sending reports that are likely to be accurate or probable is of great importance to the judiciary.
12. Tracking reports submitted to the judicial authorities.
13 Drafting the Annual Financial Information Unit Program for the approval of the Council.
14 Responses to Inquiries by Associates as soon as possible.
15. Comment on the competence of the officers of the proposed units to combat money laundering by the directors of the persons.
Article 39. Installation and dismissal of the Secretary will be made by the Minister of Economic Affairs and Finance, the approval of the Council and the order of the Minister of Economic Affairs and Finance. The Financial Information Unit under the supervision of the Secretary will carry out the assigned duties. All posts in the secretariat, financial information unit and sub-units are considered sensitive and subject to relevant regulations.
Article 40. The Vice President of Human Capital Development and Management The President is required to provide the Council within three months with a proposal for the organization of the organizational structure and the description of the duties of the Secretariat and other units required by the staffing of qualified personnel for full implementation of the law and a minimum increase in administrative organization. All executive agencies are required to co-operate with the Ministry of Economic Affairs and Finance to provide expert and experienced staff.
Article 41 The Council may determine a special committee to carry out the duties and duties assigned to the secretariat and the financial intelligence unit and submit its inspection reports to the Council.
Article 42 The Ministry of Economic Affairs and Finance will be responsible for providing the necessary facilities and support required by the Financial Intelligence Unit and the Secretariat.
Article 43. All persons subject to the obligation to submit to the Secretariat within three months of the notification of this Code shall submit to the Secretariat a draft of the necessary guidelines for the implementation of the law and this Code, and in particular the instructions for the detection of operations and suspicious transactions. The guidelines and their possible future changes, after approval by the Council, should be given within three months to all employees under the authority of the persons subject to the notification and the necessary training.
Note In the case of non-financial businesses, the Ministry of Commerce shall, at the request of the Council, cooperate with the Chamber of Commerce and Cooperatives and trade unions.
Article 44. A month after the notification of this Regulation, payment by cashiers (in particular credit institutions) to a client is forbidden from paying more than the prescribed amount per day. The Central Bank of the Islamic Republic of Iran is required to provide the necessary measures and mechanisms to facilitate the work.
Article 45. All persons subject to the obligation to obtain and to file in their files the laws and regulations required for the implementation of the law and the anti-money laundering and terrorist financing regulations when issuing licenses or extending prior licenses for non-financial businesses in different sectors. The inclusion of this obligation, in cases where the Council declares, may also be required in the statutes of legal persons.
Article 46 If necessary, the Council shall adopt the rules and guidelines necessary for the proper implementation of this Regulation and shall communicate it to the authorities, authorities and persons concerned and through the Secretariat through the Secretariat.
Article 47 All persons subject to the obligation to provide the information requested by the Financial Intelligence Unit in the fight against money laundering in such a way as to determine that unit for the performance of the assigned duties.
Article 48 In order to facilitate access to customer information and to verify the documents and information provided by individuals, the Central Bank of the Islamic Republic of Iran is required to launch the Customer Information System, including the following information:
A. The customer's account information (legal and actual).
B) Information on the accounts and facilities provided to them, and on expired and expired items (subject to the Guidelines for the Settlement of Facility Bonds and Banking Obligations of the Central Bank of the Islamic Republic of Iran).
C Check back information.
D Information on customer tax returns.
Information about convictions and volunteers' testimonies of individuals and legal entities whose names are registered in the system.
And information provided by customers.
Article 49. The Vice President of Strategic Planning and Control The President is obliged to provide the budget required for the implementation of these Regulations in the first year up to ten billion (10,000,000,000) Rials from the funds provided for in the Budget Law and in subsequent years to the amount required in the general budget bill Country.
This resolution was approved on 11/9/1388 by the honorable President of the Republic.
The Law on Combating Terrorism Financing
Approved February 13, 1394 The Islamic Consultative Assembly published in the official Gazette of April 13, 1395
Article 1. Preparation and collection of funds and assets in any manner whatsoever with legal origin or not, or the use of all or part of the proceeds of such funds as smuggling of currency, attracting financial and monetary aid, donations, transferring money, buying and selling of securities Financial and credit, the direct or indirect opening of an account or the provision of credit or the pursuit of any economic activity of individuals by themselves or another to provide terrorist or terrorist organizations that commit one of the following acts is a crime of terrorism:
(A) To commit or threaten to commit any violent acts such as murder, assassination, violent action resulting in severe physical harm, abduction, unlawful seizure and the hostage taking of persons or deliberate acts of violence against persons with legal immunity or threat to their life or liberty; The intention to influence the policies, decisions and actions of the Government of the Islamic Republic of Iran, other countries or international organizations having representation in the territory of the Islamic Republic of Iran
B. To commit the following acts for the purposes of (a):
1 vandalism in public and non-governmental property and facilities
2 Severe damage to the environment, such as poisoning the water and burning the forests
3. Production, acquisition, acquisition, transfer, carriage, maintenance, development or accumulation of illegal, theft, fraudulent education and trafficking in toxins, elements and materials of nuclear, chemical, microbial and biological (biological)
4. Production, procurement, sale and illegal use of and trafficking in explosives, weapons and ammunition
Committing the following acts irrespective of the motive and the result:
1 Dangerous acts against the safety of aircraft or aviation
2 Capturing the flying aircraft and imposing unlawful control over it
3 Violence against a passenger or passengers and crew of a plane or dangerous acts against property in a flying aircraft
4. Production, acquisition, acquisition, transfer, carriage, maintenance, development or stockpiling, illicit enrichment and explosion, theft, fraudulent education and the trafficking of nuclear elements or materials to an unjustified amount for medical, scientific or peaceful purposes.
5 Production, acquisition, acquisition, transfer, theft, fraudulent education, trafficking, transportation, maintenance, development or accumulation and use or threat of use of nuclear, chemical, microbial and biological (biological) weapons,
6. Piracy, unlawful seizure of the ship or illegal control of it, or endangering shipping safety by deliberately providing false information or destroying and causing severe damage to the ship, cargo and crew or its passengers.
7. Conquering or controlling illegal platforms or installations in sea areas, committing acts of violence against those who are present in them, and any actions to destroy or damage these platforms or facilities in order to threaten the safety of these areas.
8 bombings in public places, government facilities, public transportation networks or infrastructure facilities
The commission of crimes known in accordance with domestic law or international conventions on terrorist offenses; in the event that the Government of the Islamic Republic of Iran accedes to them
Note 1: To pursue the financial provider of terrorist acts against other countries, irrespective of the place where the crime was committed, the nationality and place of residence of the offender, the provisions of this law apply on condition of reciprocity.
Note 2: Acts committed by individuals, nations or groups or liberation organizations to deal with matters such as domination, foreign occupation, colonialism and racism are not subjects of this law to instances of terrorist acts. Determining the instances of the groups and organizations covered by this note is the responsibility of the Supreme National Security Council.
Article 2.Terrorist financing shall be sentenced for punishment if it is considered as a moharebeh or corruption offense, otherwise, in addition to confiscating funds and property of the subject matter of (1) of this law in favor of the state, to punish two to five years' imprisonment And a cash penalty equivalent to two to five times the amount of funding provided.
Article 3.All informing persons of the offenses referred to in this law shall be obliged to declare as soon as possible to the administrative, law enforcement, security or judicial authorities, otherwise they shall be sentenced to seven degrees of punishment.
Article 4. In the case of committing crimes, the subject of this law is by a legal person, in accordance with the provisions of the Islamic Penal Code, adopted on 1/2/1392.
Article 5.The judicial authorities and judicial officers under the supervision and instruction or the authority of the judicial authority shall, as appropriate, carry out the following actions:
A. Identifying, detecting and blocking the funds used or allocated for terrorism financing crimes and proceeds from them
B. Identification and seizure of property The subject of the offenses referred to in this law and their proceeds, which, in whole or in part, are turned into other property and changed.
Seizure of property and proceeds The subject matter of the offense mixed with legal property in such a way that the property can be as much as estimated.
Article 6.The court is required, in addition to the penalties provided for in article (2) of this law, to convict the perpetrator in accordance with the offense of committing a maximum of two additional penalties for deprivation of social rights in accordance with the Islamic Penal Code.
Article 7. Breaking, organizing, or guiding two or more persons in committing crimes under this law, whether their conduct or victim of a crime, as well as the commission of such offenses in an organized manner, are considered as a consequence of expeditious punishment and commit the offense under article 130 of the Penal Code Islamic.
Article 8. Everyone who is inside the terrorist sponsor groups and before pursuing effective cooperation in identifying the partners or deputies, studying evidence or discovering the property and objects derived from the crime or being used to commit it shall be exempted from punishment and if, upon commencement To pursue effective cooperation with state officials, it is considered to be inadequate, and in accordance with the relevant provisions, his sentence is reduced.
Note: If a person has committed another crime, the exemption or reduction of the subject matter of this article shall not prevent the punishment of the offense.
Article 9 . The investigation of crimes The subject of this law is the jurisdiction of the provincial center's criminal courts.
Article 10. Crimes The subject matter of this law is not subject to Article 168 of the Constitution of the Islamic Republic of Iran.
Article 11. In cases where, pursuant to the international treaties to enter into force for the Islamic Republic of Iran, the prosecution of offenses covered by this law falls within the competence of each of the States Parties to the Convention and the defendant is found in Iran, the courts of Iran shall be competent under this law.
Article 12. If the offenses covered by this law are committed abroad and against the Islamic Republic of Iran or international organizations based in the territory of the Islamic Republic of Iran, consideration of it, as the case may be, is in the jurisdiction of the courts of one of Tehran.
Article 13. All persons and entities subject to the Anti-Money Laundering Law, as of 11/13/2008, are required to take the following measures in order to prevent the financing of terrorism:
A. Identification of clients when providing all services and performing monetary and financial operations, such as making any payments, payments, issuing and payment checks, providing facilities, issuing payment and receipt cards, issuing guarantees, buying and selling currency and certificates of bills Deposits, Participation Bonds, Acceptance of Warranties and Commitments of the Guarantors in any Form, such as the Signature of the Proposition, Letter of Credit, and the Purchase and Sale of Shares
B. Maintenance of documents relating to the records of transactions and financial operations, both active and passive, as well as documents relating to the identification of the customer, at least five years after the end of the operation
Article 14.All persons subject to the Anti-Money Laundering Law are required to submit a report on suspicious operations to the financing of terrorism to the High Council for the Suppression of Money Laundering referred to in article (4) of this Act.
The said council is required to send suspected operations reports to the relevant authorities for the purpose of conducting legal proceedings.
Note 1: If any of the abovementioned persons, knowingly and intentionally or to assist and facilitate the commission of the offense, does not perform the duties, the deputy may be considered a crime and, if committed by reason of negligence, commit the punishment, as the case may be, And discipline is condemned.
Note 2: Persons who submit reports to the relevant authorities in the implementation of this article are not subject to any sanctions against the disclosure of personal secrets.
Article 15.If the financing of terrorism leads to money laundering operations, the perpetrator shall be sentenced to a more severe punishment, as the case may be.
Article 16.The Government of the Islamic Republic of Iran is authorized to cooperate in complying with the provisions of the seventy-seventh (77th) Constitution of the Islamic Republic of Iran in complying with this law in accordance with its international obligations in the exchange of information or judicial assistance with other countries.
Article 17.of the Rules of Procedure of this Law shall be prepared by ministers of economic affairs, justice and information after six months after the notification of this law and approved by the head of the judiciary by the Cabinet of Ministers.
The above law, which included 17 articles and 5 remarks, were approved by the Guardian Council on Tuesday, 13 th of February, one thousand three hundred and ninety-four of the Islamic Consultative Assembly, and approved by the Guardian Council on 13/12/1394.