SUMMARY
Money laundering is the ominous phenomenon of the twentieth century and the consequence of globalization and is considered as disruptive of public national and international order. The actions and operations on the proceeds of crime in order to legitimize it and conceal the origin offense are called money laundering. The United Nations in Vienna Convention of 1988; Palermo in 2000 and 2003 Merida is mandated the States Parties to criminalize this phenomenon in its internal and domestic law and the government of the Islamic Republic of Iran also joined these conventions and even has played an active role in the preparation of some of them. In jurisprudence (figh) definition of money laundering cannot be found. Money laundering on the basis of public, have the sanctity of obtaining illegal money and assisting guilty and is prohibited and criminalizing it does not contradict with the presumption of innocence and its perpetrator deserves punishment. Between Iran's anti-money laundering law and international conventions there are conflicts regards to the scope of criminalization of suspicious transactions, subject elements of money laundering offense, beginning Money Laundering, determination of original crime, related crime, crimes of obstructing the course of justice, the proceeds crime, participation in money laundering, complicity in money laundering, criminal liability of legal persons and prevention of Money laundering and challenges like the investigating authority, local and intrinsic competence of Justice Court assignment International court can be observed between them. Iran's Anti-Money Laundering Council to solve the conflicts in the Executive Regulations Anti-Money Laundering Act 2008, lay a series of legislative provisions that beyond decision making and is in contrary to the constitution and based on Article 170 of the constitution of Iran it can be voided by the court. If the predicate offense and and money laundering is committed by one person regards to the plurality of various material the rule of collective punishment will be applied.