The methods of enforcing judgments are so important. History of Iranian legal system shows several enactments relating to enforcement of judgments and insolvency. Since those laws were not efficient over a long time، Iranian legislature has enacted the new version of Enforcing Pecuniary Judgments Act in 2015. Comparative analytical of the new Act with its previous version displays advantages and disadvantages. Therefore، this article presents an overview of the issues surrounding the changes of new Act with focus on insolvency claim، including the necessity of recognition for losing party's property، attaching a complete inventory of all losing party's property to an insolvency petition، expanding the scope of the Act، burden of proof in insolvency claim، prerequisite for instalment orders or giving additional period for debtor and debtor's imprisonment as a last resort. In addition، it explores the possible difficulties. Furthermore، the paper analysis some vague understandings about enforcement of judgments relating to Mahr as special debt under Family Protection Act and according to specialia generalibus derogant.