Virtual currency A new form of money in the world economy called cryptocurrency was created in 2009 to conduct financial affairs without intermediaries, following the financial crisis and distrust of central institution. It is a tool for technology development exchanges in the international and even domestic financial system in recent decades, which is used to develop international currency exchanges and reduce costs in the face of challenges such as the development of crimes such as money laundering, taxation, and illegal taxes. In the present study, first virtual aspiration as a new phenomenon, its thematology has been done, and then it has been studied with government jurisprudence. This research is a descriptive and analytical method and from the point of view of individual and governmental jurisprudence, based on the financial nature, virtual currencies are permissible at the individual level and from a governmental point of view and need to be further investigated.