Document Type : Original Article
Authors
1 PhD student at Shiraz University
2 Associate Professor, Shiraz University
Abstract
Money laundering is a serious threat to a country's economic system, as it conceals the true source of assets derived from crime, disrupting financial transparency and economic instability. In this regard, depositing or receiving funds from third-party accounts in financial transactions is a common but challenging practice in the legal and banking systems of countries. Although on the surface, this action may be due to transaction facilitation or commercial considerations, in practice it provides a suitable platform for concealing the true origin of funds and laundering the proceeds of crime. To counter this, the Central Bank has announced in a notice that depositing or receiving funds from an account of a person other than the party to the transaction at the time of the transaction is subject to penalties under the Anti-Money Laundering Regulations; In this article, using library resources and a descriptive-analytical method, it is verified that, regardless of the Central Bank's announcement, if malicious intent and the connection of this action with the source crime are established, the use of a third-party account can be prosecuted within the framework of the crime of money laundering. Otherwise, given that this behavior is not an example of the crime of money laundering, the Central Bank announcement contains a criminal description of a permissible behavior with a criminal response and cannot be the basis for punishing individuals. This announcement is practically devoid of effect and result, and given the importance of the issue, we need legislation in this field.
Keywords
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