چکیده:
The banking secrecy system is designed to build trust in the bank-customer relationship to ensure that the customer's privacy is protected. But in turn, the system can also be used as a means of purification income from criminal activity and tax evasion. Thus, the private interest of bank customers which is based on the confidentiality of information on the one hand, and the public interest on the prevention and detection of such crimes on the other hand, are in conflict that is Described in the present study through a descriptive-analytical approach, to address the challenge, pursuit of the general interest of society should not be presumed to be a breach of privacy in any case without authorization and should not be arbitrarily violated. Therefore, only when the public interest prevails, disclosure of confidential information is made on the basis of clear and transparent law and, as the case may be.
خلاصه ماشینی:
Of course, in some cases, non-disclosure can also harm society, including the case stated in Note 1 of Article 21 of the Check Issuance Law: “The Central Bank of the Islamic Republic of Iran is obliged to record and maintain the records of persons who have issued worthless checks in a regular and organized manner and provide a list of the names of these persons to all banks in the country in accordance with the provisions of this law.
However, although banking secrecy is one of the most important issues in the international financial system, after countries like Switzerland, many others also took action to expand and strengthen laws related to the subject from the 1930s onwards, and this, of course, led to the expansion of many financial transactions according to the statistics of the International Monetary Fund, but on the other hand, such strict laws can 2 increase the flow of money from illegal sources and capital with criminal roots, and create a safe haven for storing criminals' income.
Consequently, although banks have the duty to disclose information and create transparency 1 (Haji Noori, 1394: based on the principles of corporate governance, which consider the provision of public interests, this should not be a pretext for violating the duty of confidentiality and protecting the privacy of customer information.
” In other words, although the identification operations, which include monitoring all banking information, transactions, and financial dealings and providing them to certain institutions, lead to a violation of the requirements of banking secrecy and individual rights, because this permission is issued based on special law and in order to protect the public interest, they are not prosecutable or punishable.
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