In Iran, banking and banking are young today, and its life does not exceed a hundred years. The first proposal to establish a bank in Iran was launched in 1296 by Mohammad Hassan al-Haq, finally in 1307, the National Assembly of Law authorized the establishment of the National Bank of Iran, and the following year the bank was established and could be considered the origin of the creation of new banks in Iran. To define Article 58 of the banking and monetary law of the country under 7 May 1339, the bank is an institution that is formed in accordance with the Commercial Law and is based on the legal materials known to the banking operation of the bank with capital, reserve, memoraries, letters that comply with the laws of the country and determines the work of the bank. In accordance with Article 2 of Banking Act 1334, banks in addition to the acceptance of the deposit and opening of the current account and the grant of credit are permitted to perform the following functions: A- the relevant transactions with you and the firm. Exchange and transfer of funds within the country – exchange transactions – precious metals transactions to comply with relevant laws. c) Accept but notable.C. lease of the deposit box. The guarantee and issuance of a guarantee.-Help for agricultural institutions, governance, industrial, open-air, construction, mining, transportation etc. or participation in its affairs. (d) any other authorized transaction that was not incompatible with the customs of bank transactions and the bank’s supervisory board did not. Banks are divided in two distinct ways: (1) specialized banks such as agricultural, construction, industrial and mineral banks. Commercial banks such as the National Bank in Iran, banks comply and implement Islamic norms after the Islamic Revolution of 1357 in banking operations, including the removal of interest, the development of good loans funds, the participation in profit from subjudges and other Islamic references.