{"id":433,"date":"2026-09-16T17:16:38","date_gmt":"2026-09-16T20:16:38","guid":{"rendered":"https:\/\/cammarotaabreu.com.br\/?p=433"},"modified":"2026-09-16T17:33:49","modified_gmt":"2026-09-16T20:33:49","slug":"politica-antissuborno-do-carf-quais-cuidados-empresas-e-assessores-devem-observar","status":"publish","type":"post","link":"https:\/\/cammarotaabreu.com.br\/en\/politica-antissuborno-do-carf-quais-cuidados-empresas-e-assessores-devem-observar\/","title":{"rendered":"CARF&#8217;s Anti-Bribery Policy: what should companies and advisers watch for?"},"content":{"rendered":"<p><strong>CARF&#8217;s new Anti-Bribery Policy<\/strong> does not stop at setting internal rules for council members and staff. By adopting a risk-based approach and reaching, in certain situations, third parties that interact with the council, Ordinance No. 2,324\/2026 raises questions that companies should also consider in managing their tax disputes and their own integrity programs.<\/p>\n<p>The prohibition on offering or receiving an undue advantage from a public official is obviously nothing new. For that reason, the central question raised by the Anti-Bribery Policy issued by the Administrative Council of Tax Appeals (CARF) does not lie in restating that acts of bribery are prohibited.<\/p>\n<p><strong>What is new is the attempt to structure these rules within a risk-based management system<\/strong>, establishing controls over institutional relationships, providing for due diligence procedures, identifying situations that should be treated as red flags and assigning responsibilities that go beyond directly committing an unlawful act.<\/p>\n<p>Ordinance CARF\/MF No. 2,324, dated August 5, 2026, is part of CARF&#8217;s Integrated Management System (SIGES) and establishes the council&#8217;s Anti-Bribery Policy in accordance with the requirements of ISO 37001:2025. <strong>Its objectives include preventing, detecting and responding to bribery<\/strong>, implementing controls proportionate to the risks identified and setting criteria relating to gifts, presents, hospitality and the participation of public officials in external events.<\/p>\n<p>For companies, however, <strong>the most relevant aspect is a different one: in certain circumstances, the policy goes beyond the boundaries of CARF&#8217;s internal structure and reaches individuals and companies that interact directly or indirectly with its public officials<\/strong>.<\/p>\n<p>This calls for looking at tax litigation from an integrity perspective as well.<\/p>\n<h3><strong>The right to defend interests before CARF remains fully preserved<\/strong><\/h3>\n<p>It is important to begin with a distinction. Companies and their lawyers have the right to defend their interests before the public administration. Filing written submissions, presenting oral arguments, attending hearings, discussing technical issues, following proceedings and maintaining legitimate institutional relationships with public bodies are activities inherent to the exercise of the right of defense and to the ordinary conduct of administrative litigation.<\/p>\n<p>Adopting an anti-bribery policy does not, in itself, turn these interactions into risk situations. The problem arises when legitimate channels are replaced, or accompanied, by mechanisms capable of compromising impersonality, the technical independence of decisions or equal treatment among taxpayers. It is precisely in that space that the new policy takes on practical importance.<\/p>\n<p>The ordinance prohibits, among other conduct, the use of intermediaries to conceal interests or beneficiaries, influence peddling, the use of privileged information to influence decisions, and dealings aimed at brokering or leaking confidential information relating to cases pending before CARF.<\/p>\n<p>For companies and their advisers, this reinforces an important premise: the institutional relationship strategy should be as structured as the legal strategy adopted in the proceeding itself.<\/p>\n<h3><strong>The role of third parties also deserves attention<\/strong><\/h3>\n<p>Most companies do not conduct all of their institutional relationships directly. Law firms, consultancies, trade associations, government relations professionals and other service providers may take part, to a greater or lesser extent, in activities relating to the defense of interests before public authorities, including administrative tax proceedings.<\/p>\n<p>Engaging third parties is entirely legitimate. But it does not eliminate integrity risks. On the contrary, if a company lacks clear policies on how it engages its advisers and on how they operate as its representatives before government authorities, engaging third parties can itself become a risk.<\/p>\n<p>In this context, CARF&#8217;s Anti-Bribery Policy defines a business partner as an individual or entity with which the council maintains, or intends to establish, a relationship that is relevant for bribery risk purposes, and requires that, for activities, transactions or partners classified as medium, high or extreme risk, proportionate due diligence be carried out and periodically updated, in addition to formal adherence to the anti-bribery guidelines.<\/p>\n<p>This risk-based approach also offers a useful reference for companies themselves. When engaging a third party to act on matters relating to tax litigation, assessing technical capability alone is not enough. Moreover, even where pre-engagement due diligence is performed, it should be updated periodically for as long as the services continue.<\/p>\n<p>Depending on the nature of the activity, it may be necessary to understand how that third party operates, who is involved, which channels are used for engagement with public officials and what integrity controls are in place.<\/p>\n<h3><strong>Gifts, hospitality and events call for clear rules<\/strong><\/h3>\n<p>Another point deserving attention concerns gifts, hospitality and events. These situations do not always involve any improper purpose and are common in institutional and professional relationships. Conferences, seminars and technical meetings are important venues for training and debate, including on tax matters. The risk lies in the context.<\/p>\n<p>The Anti-Bribery Policy sets criteria for gifts, presents and hospitality and prohibits the receipt, in breach of the applicable rules, of benefits from anyone with an interest in a CARF decision.<\/p>\n<p>This concern did not arise only with Ordinance No. 2,324. Since February 2026, Ordinance CARF\/MF No. 397 has governed the active participation of the council&#8217;s public officials in events relating to matters within its remit. The rule requires prior notification in certain situations and provides that hospitality offered by private parties, such as travel, accommodation, meals or registration fees, requires prior authorization from CARF&#8217;s President.<\/p>\n<p>From a corporate standpoint, this calls for closer assessment of situations such as sponsoring conferences attended by CARF officials; covering travel or accommodation costs; paying registration fees; providing meals; extending invitations to corporate or sponsored events; and granting any other benefit connected to institutional activities.<\/p>\n<p>The relevant question should not be only whether a given expense is customary or of low value. It is necessary to consider who is offering, who is receiving, in what context, for what purpose, and whether there is a current or potential interest in a decision before the council.<\/p>\n<p>Even for companies with well-structured integrity programs, it may be worth checking whether their policies on gifts, hospitality, sponsorship and relationships with public officials adequately address the particular features of administrative adjudicatory bodies.<\/p>\n<h3><strong>Information about proceedings is a particularly sensitive area<\/strong><\/h3>\n<p>In tax litigation, information has strategic value. Knowing in advance how a given case is progressing, having access to non-public data or obtaining information about internal aspects of a ruling can confer a significant advantage on the interested party.<\/p>\n<p>That is precisely why the Anti-Bribery Policy expressly addresses the use of privileged information and the leaking of confidential information. The distinction between public information obtained through diligent case monitoring and internal information obtained by improper means needs to be clear to everyone involved.<\/p>\n<p>Certain red flags, such as confidential information about a particular adjudicator&#8217;s position; early access to content not yet available through official channels; or obtaining internal information through personal relationships, should be assessed carefully.<\/p>\n<p>In such cases, the problem is not only whether the information turns out to be accurate. The very way in which it was obtained may in itself represent an integrity risk.<\/p>\n<h3>Ignoring red flags also becomes relevant<\/h3>\n<p>Perhaps one of the most interesting aspects of the new policy is precisely the one that moves away from the notion that the only relevant conduct is directly committing an act of bribery.<\/p>\n<p>The ordinance includes among its prohibited practices the failure to address or the disregard of potential red flags where the circumstances indicate a possible breach of the policy, as well as acquiescing in acts of bribery committed by third parties.<\/p>\n<p>This approach is particularly important for companies. Integrity programs cannot function merely as a set of prohibitions directed at employees. They need to establish mechanisms to identify unusual situations, escalate them internally and allow them to be analyzed before the risk materializes.<\/p>\n<p>In the context of tax litigation, certain signs deserve attention: payments to an intermediary with no clear connection to the services rendered; poorly documented payments or reimbursement requests lacking adequate supporting documentation; promises of results based on personal relationships with officials of the body; requests to engage a specific third party without objective justification; or requests that certain interactions take place outside institutional channels.<\/p>\n<p>None of these situations, taken in isolation, supports a conclusion that an irregularity exists. But they are examples of circumstances that warrant further verification rather than indifference. Once detected, they need to be handled appropriately, including internally, so that they do not turn into violations.<\/p>\n<h3><strong>Tax and compliance departments need to talk to each other<\/strong><\/h3>\n<p>The new policy also draws attention to an aspect of companies&#8217; own internal governance. In many organizations, the management of tax litigation is concentrated in the tax and legal functions, while rules on relationships with public officials, gifts, hospitality, third parties and whistleblowing channels are administered by the compliance function. This functional separation is understandable, but it can create gaps.<\/p>\n<p>The team responsible for managing CARF proceedings knows the people involved, attends the hearings and industry events, builds relationships with the advisers engaged and understands the particular features of the dispute. The compliance function, in turn, holds the control instruments designed to assess third parties, hospitality, conflicts and red flags.<\/p>\n<p>In cases of greater exposure, coordination between these functions is essential to mitigating risk. This does not mean turning every interaction with the council into a bureaucratic exercise. It means identifying those situations that, by their nature or context, warrant additional control.<\/p>\n<p>## What can companies review in practice?<\/p>\n<p>Ordinance No. 2,324 does not mean that every taxpayer with a case before CARF is automatically subject to a new set of formal obligations. The rule itself adopts an approach proportionate to risk and extends certain provisions to external individuals and entities where their activities present medium, high or extreme bribery risk.<\/p>\n<p>Even so, the new rules offer a good opportunity to review certain aspects of integrity programs, and not only of tax litigation management.<\/p>\n<p>The first is to check whether there are sufficiently clear rules for interaction with public officials, including in the context of administrative adjudicatory bodies.<\/p>\n<p>The second is to assess the procedures applicable to engaging and supervising third parties that may act on the company&#8217;s behalf or take part in its institutional relationships.<\/p>\n<p>The third is to review policies on gifts, hospitality, sponsorship and event participation, particularly where public officials are involved.<\/p>\n<p>The fourth is to ensure that employees and advisers know how to identify red flags and escalate them internally, especially those relating to promises of influence or access to non-public information.<\/p>\n<p>And the fifth is to keep adequate records of relevant interactions, so that the company can demonstrate that proper procedures were followed or, in an extreme situation, that it took every necessary and available measure to mitigate non-compliance risks.<\/p>\n<p>CARF&#8217;s new Anti-Bribery Policy should therefore be examined beyond the obligations it imposes on the council itself. For companies, its main message is that the integrity of tax litigation also depends on how the relationships surrounding a proceeding are conducted.<\/p>\n<p>A technically sound tax defense remains essential. But, particularly in economically significant cases, the quality of the strategy needs to be matched by controls capable of ensuring that institutional engagement, the hiring of third parties, the flow of information and participation in events take place transparently and consistently with the applicable integrity standards.<\/p>\n<p>In this sense, <strong>litigation governance and compliance cease to be entirely separate matters<\/strong>.<\/p>\n<p>This is the third in a series of four articles on CARF&#8217;s new rules. I<strong>n the next one, we will address the new Integrity Policy and the controls over conflicts of interest, case assignment and access to sensitive information, examining their possible effects for taxpayers and for the reliability of administrative rulings<\/strong>.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>CARF&#8217;s new Anti-Bribery Policy does not stop at setting internal rules for council [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-433","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pol\u00edtica Antissuborno do CARF<\/title>\n<meta name=\"description\" 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