More than ten years have passed since the creation of the first cryptocurrency and a new class of assets has been identified in the world. Governments and legal systems in different countries have adopted different positions and approaches in the face of cryptocurrencies including a spectrum from prohibition to acceptance and regularization. Iran's legal system has been affected by the behavior of the ruling system, which has not declared a clear position against crypto-assets, and has faced various challenges and conflicts. Some of these challenges are related to structural and institutional ambiguities, while others are caused by ambiguity in the nature and classification of cryptocurrencies in terms of functionality. The most important of these challenges are the ambiguity in the general approach of the government towards crypto-assets, the conflict of current laws and judicial procedure, the relationship between the institutions in charge of the economic system in the field of crypto-assets, the way of intervention and the limits of the competence of economic and non-economic institutions, the protective approach towards consumers and issues It is related to technical, legal and economic infrastructures.

In this research, with the descriptive-analytical method and using library sources, the governance and legal system of Iran has been investigated for the correct response to crypto-assets. The findings of the research show that solving the mentioned challenges through the adoption and announcement of a certain strategy, determining the governing rules and regulations, determining the regulatory body, determining the method of legal and executive intervention, setting the rules and requirements for the protection of consumers and It becomes possible to provide technical, legal and economic infrastructure.