The present article considers virtual government beyond e-government or smart government and, on the other hand, considers it beyond good governance or desirable government. However, this article seeks to compare them in order to highlight virtual government. , Such a comparison is not, because the authors consider the definition of virtual government as a combination of these governments with moral (religious) human principles and characteristics such as cross-border government, denial of foreign rule and emphasis on the Iranian-Islamic element, Does not explain! In addition to the above-mentioned features, the virtual government, by accepting the salient components of e-government and good governance, emphasizes the moral human principles in the government, which considers the virtual government in the Islamic Republic as an indigenous religious explanation of it. It is too late to act and interact with the virtual government now, and tomorrow is too late, because neither technology nor its supporters are waiting for us.