The Makran active subduction zone, is due to convergence of Arabian and Eurasian plates. In this study, using data gathered by 11 broad-band stations of Institute for Advanced Studies in Basic Sciences of Zanjan, located along a north-south profile from Makran coast to Bazman, the P receiver functions calculated and harmonic decomposition of them, performed. Investigation of amplitude variations of converted phases on the RFs and H-D stacks shows that the Moho boundary lies beneath the stations from AZIZ to BAZM at almost 28 to 51±2 km depth, and beneath depression of Jaz Murian is at 40±2km depth. Also, H-D of receiver functions indicates existence of a dipping anisotropic layer with north-south symmetry axis to a depth of 8 km (which is probably related to the accretionary prism sediments), and a horizontal anisotropic layer (east-west) at the depth of 16 to 22 km, beneath AZIZ to MALK stations.