On September 10, 2025, the Office of the Comptroller General (“CGU”) published in the Official Federal Gazette Ordinance No. 3,302, which contains eight administrative statements approved to standardize understandings regarding the administrative liability of legal entities under Law No. 12,846/2013 (“Anti-Corruption Law”).
Among the updates, it has been established through Statement No. 2/2025 that the expression “undue advantage,” for the purposes of characterizing the unlawful act under Article 5, I of the Anti-Corruption Law, consists of the offering of goods, services, or benefits of any kind, regardless of their economic value, which may be of a material, immaterial, political, or sexual nature.
In turn, Statements No. 5 and 6/2025 provide guidance on the offering of gifts or hospitality in the interest of the public agency or entity in which the public official serves, provided that regulatory parameters are respected. The Statements emphasize that offers or invitations from a legal entity to a public official to attend shows, games, or entertainment events in general, outside of the parameters defined by Decree No. 10,889/2021, are not permitted and constitute a violation of the Anti-Corruption Law.
Still on the subject of undue advantages, Statement No. 3/2025 also clarifies that administrative liability does not depend on proof of intent to corrupt the public official; it is sufficient that a harmful act to the Public Administration has been carried out in the interest or for the benefit of the private entity. Likewise, Statement No. 4/2025 indicates that it is irrelevant whether the public official requested or demanded the undue advantage, as such fact does not exempt the company that promises, offers, or gives such advantage to the public official or to a third party related to him from liability.
Additionally, CGU states, through Statement No. 1/2025, that Administrative Accountability Procedures (“PAR”) whose reports were concluded after July 18, 2022, must follow Decree No. 11,129/2022 for determining the calculation of fines. According to such statement, the requirement applies even if the events under investigation occurred before that date or if the criteria of the now-revoked Decree No. 8,420/2015would have been more favorable to the private entity held liable.
Another relevant point addressed in Statement No. 7/2025 was the administrative liability of companies under the Anti-Corruption Law for adulterating or falsifying documents in a bidding process, which is established regardless of the outcome of the public tender. Furthermore, in Statement No. 8/2025, CGU also emphasizes that convictions in PARs based on the Anti-Corruption Law result in the cumulative application of fines and the extraordinary publication of the condemnatory decision. Exceptionally, the extraordinary publication may be waived if the company enters into a Leniency Agreement or a Commitment Agreement.
Considering the guidelines consolidated by Ordinance No. 3,302/2025, there is a clear effort by CGU to bring cohesion to investigation activities and the application of sanctions, strengthening legal certainty for public officials, companies, and their representatives. For further information, please contact.