The crime of illicit financing of political parties is considered a special type of crime as it poses a threat to the interests that the legislator intended to protect. It requires confronting it with deterrent punitive provisions. However, these provisions are not sufficient to combat the crime unless there is a procedural system that ensures the enforcement of criminal provisions, the pursuit of the perpetrators, and the imposition of punishment. This naturally requires legislative treatment by organizing it through special procedural provisions. In this regard, we will discuss two aspects in this research. Firstly, we will examine the procedural effects of the crime of illicit financing in comparative legislation. Secondly, we will discuss the procedural effects of the crime of illicit financing in Iraqi legislation. Finally, we will present the most important findings and recommendations.