OECD as one of the influential institutions on FATF has conducted extensive studies on the relationship between tax crimes and money laundering, the result of which is that tax crimes are among the serious crimes and predicate of money laundering in the year 2012. According to the anti-money laundering law approved in 2015 by the Islamic Council, Money laundering is criminalized and the institutions involved are required to establish anti-money laundering units and implement appropriate mechanisms to prevent, detect and deal with it. The purpose of this research is to identify the structure (main dimensions), components and indicators appropriate to the environmental and economic conditions of the country's tax system in combating money laundering by studying the handbooks and instructions of international institutions such as OECD, FATF, and... And also the internal regulations and approvals of the country such as the Anti-Money Laundering Law and Executive Regulations and Anti-Money Laundering Guidelines in the Tax Affairs Organization using the survey method of semi-structured interviews and questionnaires and the consensus of experts' opinions with the Delphi-fuzzy statistical method. The findings of the research show that the effective factors in 5 main dimensions include identifying taxpayers and main beneficiaries, reporting suspicious and unusual persons and transactions, documenting and keeping records of actions taken, developing internal controls and monitoring and training employees, and finally exchanging and sharing information Are. The experts also agree with the 9 components of the above structure and 80 of the extracted 89 indicators have been approved by them.