The movement to accept criminal liability of legal entities also affected the Iranian criminal system. Although the tendency of the two legislative systems to accept criminal liability of legal entities is remarkable, in identifying some of its forms, such as the criminal liability of the state in cases other than those of ownership (sovereignty cases), especially in the Islamic Republic of Iran, not only has it not been paid attention to, but it also faces legal challenges, and its consolidation requires many technical arguments. In the present study, by entering the legislative system, the existing criminal policy (what it is) and its reasons, as well as what it should be, have been examined. The main question that this study seeks to answer is the study of the evaluation of the method of attributing criminal liability to legal entities under public law and the guarantee of executions stipulated therein. The results of this study show that the discussion of the criminal liability of legal entities under public law in the Islamic Penal Code approved in 1392, as the parent law, has devoted very brief discussions to the criminal liability of legal entities, and this issue adds to the existing ambiguities. In this research, using a descriptive-analytical method, the position of the Iranian legal system is examined. The library method has also been used in collecting sources.
 
Keywords: Criminal liability, public law legal entities, government, enforcement guarantee, sovereign acts.