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After a period of hesitation in accepting the criminal responsibility of legal entities, the issue of designing a procedure for investigating the crimes of legal entities has been the next challenge facing the Iranian legislature. The different characteristics of legal entities require a special and comprehensive differential procedure which its differential aspects can be examined at all stages of proceeding of dossier of legal entities including preliminary investigations in the prosecutor's office, court proceedings, and the execution of sentences. In general, the formal regulations of criminal proceedings against legal entities can be divided into two categories: General rules (common between individuals and legal persons) that do not provide special rules for the prosecution of crimes of legal entities and are in accordance with the general rules of criminal procedure that apply to legal persons; Such as: regulations related to the jurisdiction of courts, conditions for appealing against rulings, final rules and requests provision rules ; and 2) Differential regulations which either or regulations that are not possible for legal entities to fulfill their subject matter due to their special characteristics, such as regulations related to the publication of advertisements due to the unknown place of residence of the notified recipient, regulations on summon conditions of individuals and rights of the person under surveillance. All of these cases in the case of legal entities are so-called negative for the benefit of the subject or are provisions that are specific to legal entities; include regulations related to the explanation of charges, representation and criminal security agreements. The present study, while explaining the above-mentioned regulations, seeks a new reading of the differential manifestations of criminal procedure in relation to the crimes of legal entities, and in this regard, examines the examples of the above-mentioned differential manifestations..