The criminal responsibility of legal entities, especially commercial companies, is one of the important issues that is the subject of discussion and considering the important role of these companies, its explanation and analysis is of great importance. The purpose of this article is to examine the approach of Iranian criminal law towards the criminal responsibility of legal entities (business companies). This article is theoretical and has investigated the mentioned subject by using analytical descriptive method. The findings indicate that the criminal responsibility of legal entities in Iran was explicitly defined for the first time in Article 19 of the Computer Crimes Law approved in 2008 and specifically for some of the crimes stipulated in that law and then generally in the Islamic Penal Code approved in 2012 without it was predicted to be limited to certain crimes. The Islamic Penal Code approved in 1392, in Article 20, 142, 143 and other articles, has determined punishments for legal entities, which include liquidation of the legal entity, confiscation of property and other cases. Based on Article 143 of the Islamic Penal Code, criminal responsibility is based on the responsibility of a natural person, and a legal person is criminally responsible if the legal representative of a legal person commits a crime in the name or in line with its interests.