Political factions also make allegations about the corruption of their opponents. A state foundation was accused of selling land near Damavand to a parliamentary deputy for one-tenth of its real value. Another foundation sold real estate to a high official in the previous presidential administration for one-fifth of its real value. Lower-ranking officials in the government also engage in corruption on a lesser scale. Extensive regulations and bureaucratic layers often necessitate bribes if anything is to be accomplished.
Officials can delay the processing of paperwork until receipt of an incentive.
Tax inspectors and customs inspectors are in a particularly good position to extort money in exchange for turning the other cheek. Sometimes officials are expected to pass on some of their take to their superiors. Money laundering, while not specifically illegal in Iran, may also be part of the corrupt practices that occur there. Money can be moved around electronically, so it is generally untraceable. Overseas shell companies with Iranian partners are part of this process.