Abstract: Iran's 5 years economic plans have called for gradual movement towards a free market economy. E-commerce is one branch of economic activity that has begun to flourish in Iran. For that to be sustained, certain policy, infrastructures and standards are necessary such as a strong banking system, proper legislation, data security and copyrights and coordination of national financial legislation with international standards. This study examines the policy and infrastructure available in Iran to cater for the development of E-commerce. The memorandum of policy shows the responsibilities of executive agencies related to E-commerce in Iran. The various roles of the Iranian governmental departments and agencies show the specified duties and powers of each of them pertaining to the governance and management of E-commerce.