BRAZIL Law and Practice Contributed by: Valeska Teixeira Zanin Martins, Carla Costa Carneiro da Silveira, Carlos Henrique Sousa Dias, João Victor Orlandi Zanetti Della Penna and Renato Bastos Abreu, Zanin Martins Advogados
6. Disclosure Processes 6.1 Disclosure Obligations
mous reports through the Fala.BR platform and, in some cases, financial rewards for information that leads to asset recovery. 6.5 Incentives Provided to Whistle-Blowers Under Law No. 13.608/2018, whistle-blowers may receive financial rewards when their reports lead to the recovery of public funds and are guaranteed confiden - tiality and protection against retaliation. Decree No. 10.153/2019 established the Federal Whistle-Blower Programme, managed by the CGU, which enables secure and anonymous reporting through the Fala. BR platform.
There is no general legal obligation for individuals or companies in Brazil to report corruption violations. Public officials, however, must report any wrongdo - ing they become aware of under Article 319 of the Penal Code and Law No. 8.112/1990. For companies, disclosure is voluntary but incentivised through the leniency programme of the Clean Company Act (Law No. 12.846/2013), which offers reduced penalties and other benefits to entities that self-report and co-oper - ate with authorities. 6.2 Voluntary Disclosure Incentives Brazilian authorities provide clear incentives for vol - untary self-disclosure. Under the Clean Company Act (Law No. 12.846/2013) and Decree No. 11.129/2022, companies that self-report and co-operate may sign leniency agreements with the CGU and AGU, obtain - ing reduced fines and maintaining eligibility for pub - lic contracts. For individuals, similar benefits exist through plea-bargain agreements under the Organ - ised Crime Act (Law No. 12.850/2013), which allow sentence reductions in exchange for effective and voluntary co-operation. 6.3 Self-Disclosure Procedures In Brazil, companies wishing to self-disclose must for - mally request negotiations for a leniency agreement with the CGU or jointly with the AGU, under the Clean Company Act (Law No. 12.846/2013) and Decree No. 11.129/2022. The request should include details of the violation, those involved, and supporting documents. The process remains confidential until an agreement is finalised. For individuals, co-operation follows the Organised Crime Act (Law No. 12.850/2013), through plea-bargain agreements negotiated with the Public Prosecutor’s Office (MPF) or Federal Police (DPF), requiring voluntary and truthful collaboration. 6.4 Protections Afforded to Whistle-Blowers Brazil protects whistle-blowers under Law No. 13.608/2018, which guarantees confidentiality, ano - nymity and protection against retaliation for those who report misconduct in good faith. Decree No. 10.153/2019 created the Federal Whistle-Blower Pro - gramme, administered by the CGU, allowing anony -
7. Enforcement Trends 7.1 Enforcement
In Brazil, anti-bribery and anti-corruption laws are enforced through civil, criminal and administrative mechanisms, reflecting a comprehensive approach
to integrity and accountability. 7.2 Enforcement Bodies
Brazil’s anti-corruption enforcement is shared among several authorities. The CGU handles administrative investigations, applies corporate sanctions and nego - tiates leniency agreements under the Clean Company Act (Law No. 12.846/2013). The AGU assists in recov - ering public losses and co-signs these agreements. The MPF conducts criminal prosecutions, supported by the DPF, which leads investigations. The Federal Court of Accounts (TCU) oversees public spending and accountability. These bodies often act jointly through co-operation agreements and task forces, co- ordinating administrative, civil and criminal actions. 7.3 Jurisdictional Reach of Enforcement Bodies Brazil’s anti-corruption bodies have nationwide juris - diction. The CGU and AGU act at the federal level, overseeing cases involving federal funds or contracts. The MPF and DPF handle crimes affecting federal interests or with cross-border elements, while state prosecutors and comptrollers address local cases. The TCU monitors the use of federal resources nation - wide. Together, these institutions ensure enforcement
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