《伊朗宪法》第 49 条规定，“政府有责任没收通过高利贷、侵占、贿赂、贪 污、盗窃、赌博、滥用捐赠、滥用政府合同和交易、出售未开垦的土地和其他 公有资源、运营腐败中心及利用其他非法手段和来源积累的所有财富，并退还其合法所有人；如果无法查明其合法所有人，则必须委托公库保管。”这项一般原则在《伊斯兰刑法典》第 9 和 10 条得到进一步贯彻，以便能够没收财产、犯罪所得以及工具和设备。对按价值计算的没收和无定罪没收作了规定。转变、 转换和混合犯罪所得以及由此带来的收入和其他好处包括在内。提供了金融情 报机构和司法联合会的案件和活动相关信息，以执行《公约》的上述规定。收 集和销售占有式财产组织负有管理资产的任务，包括通过在中央银行开立特别 账户进行管理。监察总局、金融情报机构和司法联合会等主管部门也可要求提供信息。伊朗不需要犯罪人证明应予没收的涉嫌犯罪所得或财产的合法来源， 但存在管辖资产申报的措施。还存在保护善意第三人权利的一般措施，并提供了这方面的例证。
Article 49 of the Iranian Constitution states that “the Government has the responsibility of confiscating all wealth accumulated through usury, usurpation, bribery, embezzlement, theft, gambling, misuse of endowments, misuse of government contracts and transactions, the sale of uncultivated lands and other resources subject to public ownership, the operation of centres of corruption, and other illicit means and sources, and restoring it to its legitimate owner; and if no such owner can be identified, it must be entrusted to the public treasury.” This general principle is further implemented in the IPC through articles 9 and 10, enabling confiscation of property, proceeds of crime as well as instrumentalities and equipment. Value-based confiscation is foreseen, as is non-conviction-based confiscation. Transformed, converted, and intermingled proceeds of crime, as well as income and other benefits derived therefrom are covered. Information was provided on cases and activities of the FIU and Judicial Complex to implement these provisions of the Convention. The Organization for Collecting and Sale of Possessory Properties is tasked with administering assets, including through a special account in the Central Bank. Authorities such as the General Inspection Organization (GIO), FIU and Judicial Complex could also request information. The Islamic Republic of Iran does not require that an offender demonstrate the lawful origin of alleged proceeds of crime or property liable to confiscation, though measures exist governing asset declarations. General measures exist to protect the rights of bona fide third parties and examples were given to this effect.