The fundamental principle governing transactions is that they are based on the will and consent of the parties, with no intervention by the legislator in their terms and conditions. The rules established in the field of transactions are generally supplementary in nature; that is, the parties may substitute their own will for the general rules governing transactions, provided that such will does not contravene good morals, public order, or Sharia. However, when transactions acquire a governmental character, mandatory rules replace supplementary rules, and the parties may no longer substitute their own will for such provisions. One of the mandatory rules enacted by the legislator with regard to government transactions is the prohibition on receiving brokerage fees or commissions. In fact, in order to safeguard the financial interests of the State and prevent harm to public funds, the legislator has criminalized an act that is lawful and recognized as legitimate in private transactions.

This study, conducted using a descriptive-analytical method and a critical approach, examines Iran’s criminal policy toward the receipt of brokerage fees in government transactions. It concludes that the prosecution of this criminal offense depends on the nature of the transaction and the status of the offender and is therefore governed by different legal provisions. Accordingly, where the transaction in question is domestic, the conduct falls within the scope of Article 603 of the Islamic Penal Code. Where the counterparty to the transaction is a foreign person, it is governed by the Single Article of the Law Prohibiting the Receipt of Commissions. Where the offender is a member of the armed forces, regardless of whether the transaction is domestic or foreign, Article 109 of the Law on Crimes of the Armed Forces applies, and the case falls within the jurisdiction of the Military Court.

The distinctive feature of the present study lies in its reliance on and analysis of financial and public-accounting legislation in order to provide a precise understanding of the offense of receiving brokerage fees. Similar writings have primarily focused on criminal legislation and therefore lack this particular feature.