Iran’s Tax Authority Targets Cryptocurrency Tax Evasion with New Enforcement Measures

Iran’s National Tax Administration has announced intensified efforts to combat tax evasion in cryptocurrency transactions, citing a growing gap in reported income from digital assets. Mohammad Hadi Sobhanian, head of the organization, emphasized the need for stricter oversight, including mandatory reporting for trades exceeding 500 million IRR ($1,200) and collaboration with blockchain analytics firms¹. This move aligns with broader fiscal reforms, including Phase 4 of the Point-of-Sale (POS) Law, which mandates government-approved recording of crypto transactions by December 2024⁵.

TL;DR: Key Points

New reporting thresholds for crypto transactions (500M IRR/$1,200+)
Blockchain analytics integration (e.g., Chainalysis) for cross-border tracking
20% fines for non-compliance with POS Law recording requirements
Joint task force with Central Bank to freeze evasion-linked accounts
Estimated $1.2B in unreported crypto income for 2024

Policy and Enforcement Details

The tax authority’s crackdown includes systemic audits powered by AI tools, as advocated by MP Seyed Abdolkarim Hashemi Nakhle Ebrahimi⁹. A pilot program in Tehran focuses on mining farms and over-the-counter (OTC) traders, with one Karaj-based operation fined 12 billion IRR ($28,000) in April 2025 for undeclared Bitcoin revenue⁴. The Central Bank collaboration enables account freezes, while exchanges face pressure to share user data—currently only 42% comply¹.

Technical Implementation

The Smart Tax System integrates blockchain forensics to trace transactions, though industry groups criticize vague guidelines. Vice President Mohammad Mokhber defended the measures, noting cryptocurrencies’ role in circumventing sanctions¹⁰. The POS Law’s Phase 4 requires:

Requirement	Deadline	Penalty
Crypto transaction recording via approved POS	December 2024	20% of transaction value
Mining farm revenue declaration	Immediate	Fines + operational suspension

Relevance to Security Professionals

These developments highlight the intersection of regulatory enforcement and cryptocurrency tracking. The use of blockchain analytics (e.g., Chainalysis) mirrors techniques employed in threat intelligence to map illicit financial flows. Security teams monitoring Iranian APT groups should note potential shifts in operational funding due to tightened oversight.

Conclusion

Iran’s measures reflect global trends in crypto taxation but are uniquely shaped by sanctions evasion concerns. The technical reliance on blockchain forensics and AI-driven audits sets a precedent for other jurisdictions grappling with digital asset regulation. Future updates may address industry demands for clearer compliance frameworks.