Abstract Up until 2004, the Islamic Republic of Iran had no legislation governing information technology and communication systems. In order to take account of the Model Law on Electronic Commerce adopted by the United Nations Commission on International Trade Law (UNCITRAL) and to give legal recognition to electronic communications, the Electronic Commerce Act was enacted in 2004. This Act establishes rules and norms that give legal recognition to electronic data messages and electronic documents formed through the use of electronic means, defines the characteristics of a valid form of electronic writing for commercial and non-commercial purposes and supports the admission of electronic documents in courts as well as governmental organizations. It also examines and discusses the nature and value of electronic documents as well as the legal framework for admissibility of electronic documents. Section I present a background on the definition of electronic documents and data messages and identifies elements of an electronic document. Section II discusses substantive differences between the electronic document and the paper document and presents a list of differences between these documents.Keywords: Data message, Electronic, Electronic communications, Electronic discovery, Electronic document, Electronic evidence, Paper document.
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