A legal entity is liable if the offense was committed by:

• a natural person or group of persons authorized to make decisions on behalf of the legal entity or vested with powers of direction, organization, administration, management, and control within the organization; or
• a natural person who is not authorized to make decisions on behalf of a legal entity, but with the approval of a person or group of persons with the relevant authority; or
• a natural person acting under the direction or control of a person or group of persons authorized to make decisions on behalf of a legal entity or vested with management functions,

According to Law No. 1390, legal entities may be held liable for crimes such as:

• Active bribery – offering, giving, or promising, directly or through an intermediary, money, gifts, or any other advantage to a public official or employee with the intention of inducing them to perform, refrain from performing, delay, or expedite the performance of an act related to their official duties.
• Illegal enrichment – a disproportionate increase in the property of a public official compared to their legal income, which the official cannot justify.
• Legalization of illicit proceeds – (1) conversion or transfer of assets, resources, or rights related to crime (including corruption) with the intent to conceal or disguise their illicit origin or to cooperate with those who participate in such crimes, (2) the deliberate concealment or concealment of the true nature, source, location, disposition, movement, ownership, or rights to such assets, resources, or rights, which arise from the commission of a crime, as well as (3) the acquisition, possession, or use of these assets, resources, or rights, knowing at the time of receipt that they are the proceeds of crime.
• Illegal conclusion of contracts – the conclusion of a contract that contradicts the direct and mandatory provisions of the Constitution or applicable law and, as a result, causes economic damage to the state, state-owned enterprises, autonomous, self-governing, or mixed organizations, institutions with full or partial administrative autonomy, or territorial autonomous entities, provided that the damage and harm are confirmed by relevant substantiated documents.
• Breach of contract – a situation in which a person who has entered into a contract with the state, state-owned enterprises, autonomous, self-governing, mixed organizations, institutions with full or partial administrative independence, or territorial autonomous entities, intentionally and without good reason fails to perform it.
• Creation of fictitious companies or associations – the creation, organization, or management of fictitious or imaginary companies, cooperatives, or other associations with one of the following purposes: (1) obtaining unjustified benefits or privileges; (2) to deviate from the statutory purpose of the organization towards illegal purposes or to facilitate the commission of crimes; (3) to conceal criminal liability through fictitious transactions and operations.

Sanctions for legal entities include:

• loss of legal personality;
• a fine (from 1% to 1.5% of the organization's gross profit for the last financial period, or, if there was no profit, 3% of the declared net value of assets for the last financial period);
• temporary deprivation of state subsidies or other payments;
• confiscation of assets acquired as a result of unlawful activities;
• partial suspension of activities;
• prohibition on carrying out activities;
• obligation to implement a system of measures to prevent violations.

Organizations may claim mitigation of liability in the following cases:

• disclosure to the competent authorities of information about the commission of a crime before proceedings are initiated against the legal entity;
• cooperating with the investigation;
• providing information relevant to identifying persons involved in the commission of the crime;
• taking measures to eliminate or minimize the damage caused by the crime, or measures to resolve the conflict.

The Criminal Code provides for the following crimes:

• Active bribery – offering, giving, or promising, directly or through an intermediary, to a public official or public sector employee money, gifts, or any other advantage with the aim of inducing them to perform, refrain from performing, delay, or expedite the performance of an act related to their official duties.
• Receiving proceeds from corruption offenses – a situation in which a person, after a corruption offense has been committed, assists the perpetrator in obtaining a benefit or result, or knowingly receives, conceals, sells or acquires the proceeds of the offense.
• Legalization of illicit proceeds – (1) the conversion or transfer of assets, resources, or rights related to crime (including corruption) with the aim of concealing or disguising their illicit origin or of cooperating with those who participate in such crimes, (2) the deliberate concealment or concealment of the true nature, source, location, disposition, movement, ownership, or rights to such assets, resources, or rights arising from the commission of a crime, as well as (3) the acquisition, possession, or use of such assets, resources, or rights, knowing at the time of receipt that they are the proceeds of crime.

Active bribery is punishable by imprisonment for a term of 4 to 8 years and a fine of 100 to 250 days (in Bolivia, the fine involves payment to the Compensation Fund of a sum determined by the judge in penalty days, based on the financial situation of the convicted person, his daily income, ability to work, and family responsibilities at the time of sentencing); in the case of bribery of a national or foreign public official or employee, as well as an official of a public international organization, the punishment is imprisonment for a term of 7 to 12 years, a fine of 251 to 400 days, and disqualification.

Receiving proceeds from corruption offenses is punishable by imprisonment for a term of 3 to 8 years with confiscation of illegally obtained funds.

Legalization of illegal proceeds is punishable by imprisonment for a term of 5 to 10 years, deprivation of the right to hold public and/or elected office, and a fine of 200 to 500 days.

Transnational active bribery is punishable by imprisonment for a term of 5 to 10 years and a fine of 100 to 500 days.

• Criminal Code (Codigo Penal)
• Law No.1390 on Strengthening the Fight Against Corruption (Ley de Fortalecimiento Para la Lucha Contra la Corrupción)
• Law No.004 on Combating Corruption, Illicit Enrichment, and Investigation of Crimes (Ley de Lucha Contra la Corrupción, Enriquecimiento Ilícito e Investigación de Fortunas)

Public officials are prohibited from participating in procedures or processes in which they have a direct interest and from obtaining benefits or advantages in procedures or processes under their control for themselves or for third parties.

Members of municipal councils are prohibited from: 

• interfere in municipal matters in which they have a personal interest or in which their spouses or relatives up to the fourth degree of kinship or second degree of affinity have a personal interest; 
• abuse information and influence arising from their position to obtain benefits for themselves, family members, or third parties in matters or procedures that are being considered by the municipal government or are derived or generated by it.

Public officials are prohibited from accepting gifts, souvenirs, benefits, or any other type of gratuity from any individual or collective, public or private, national or foreign person intended to directly or indirectly facilitate the performance of their duties or influence other public servants for similar purposes.

At the same time, the Criminal Code recognizes as a crime the receipt by a public officials, directly or indirectly, for themselves or for third parties, of gifts or other benefits, as well as accepting offers or promises of such gifts or other benefits, with the aim of committing or refraining from committing acts related to their official duties or contrary to their official duties.

Public officials are prohibited from engaging in business or entering into private contracts closely related to the performance of their duties in public service.

Public officials are also prohibited from being directors, managers, consultants, sponsors, representatives, or providing services, whether paid or unpaid, to individuals or groups of individuals who carry out any operations, obtain licenses, permits, concessions, privileges, or attempt to enter into contracts of any kind with public authorities.

Members of municipal councils are prohibited from: 

• conclude contracts for themselves or for third parties for goods, income, and the performance of work, the provision of services, or municipal activities provided, regulated, or controlled by their municipal authority; 
• perform the functions of administrator, lessee, concessionaire, or recipient of goods, works, public services, and municipal operations, act as an intermediary, guarantor, debtor, or in any other financial, commercial, industrial, or service activity in general in which the municipal government, its goods, services, and obligations are involved.

There are no restrictions concerning the revolving door.

• Criminal Code (Codigo Penal)
• Law No2027 on the Status of Public Servants (Ley nº 2027 del 27 de octubre de 1999 de Estatuto del Funcionario Publico)
• Law No.2028 on Municipalities (Ley nº 2028 de 28 de octubre de 1999 de Municipalidades)

Legal entities will be objectively liable for the harmful acts provided for in the Clean Company Act committed in their interest or to their benefit. 

The Clean Company Act

The organization shall be held liable for acts harmful to public administration, whether national or foreign, including but not limited to the following:

• promising, offering, or giving, directly or indirectly, an undue advantage to a public official or a third party related to him/her;
• financing, funding, sponsoring, or in any way subsidizing the commission of offenses provided by this Law;
• using a natural or legal person to hide or disguise the organization’s real interests or the identities of the beneficiaries of the acts performed;
• regarding public biddings and contracts:

1. violating or distorting the competitive nature of a public bidding procedure;
2. impeding the bidders;
3. hindering the bidders from participation in the tender by means of fraud or offering any advantage;
4. fraudulently manipulating tender and/or contract process;
5. creating a legal entity to fraudulently participate in the tender or enter into a public contract;
6. fraudulently obtaining an undue advantage or benefit from modifying, without legal justification, tender documents, public contracts, or other procurement documents;
7. fraudulently manipulating contract prices;

• obstructing investigations or inspections by public bodies or interfering in their activities.

Administrative corruption offenses imply the mandatory existence of an official as a party to the offense, thus, bribery in the commercial sector does not constitute an offense.

The Administrative Improbity Law 

The legal entity is held liable for intentionally aiding and abetting a public official in committing an act (omission) that:

• results in illicit enrichment, i.e., obtaining any undue advantage in connection with the exercise of office, mandate, function, employment, or activity in the public body (organization); 
• in fact or on the reasonable assumption, results in loss of assets, embezzlement, theft, misappropriation, or damage to assets or property of public bodies (organizations); 
• violates the duties of honesty, impartiality, and legality.

The Clean Company Act:

• fine, in the amount of 0,1% to 20% of gross revenue for the last year prior to the filing of the administrative proceeding, excluding taxes, but not less than the benefit received (if the amount of such benefit can be determined);
• publication of the conviction verdict at the expense of the legal entity, 1) in mass media in the geographical area where the violation was committed and where the legal entity operates, or, if not available, in a nationwide newspaper, 2) by posting a notice for a minimum period of 30 days, at the offender’s facilities, 3) on the main page of the offender’s website;
• forfeiture of assets, rights, or values obtained as a result of the violation, with due regard for the rights of the victim or a good faith third party;
• prohibition against receiving incentives, subsidies, grants, donations, or loans from public bodies or entities, as well as public financial institutions or those controlled by public authorities, for a period of a minimum of one and a maximum of five years;
• partial suspension of offender’s activities;
• compulsory liquidation of the legal entity. 

The Administrative Improbity Law:

• confiscation of illicit proceeds;
• payment of a civil fine in the amount equivalent to the illicit profit, damage, or up to 24 times the amount of the unlawful remuneration received by the public official (depending on the offense committed);
• prohibition to enter into public contracts or to receive tax or financial benefits or incentives, directly or indirectly, even through a legal entity of which the perpetrator is the majority shareholder, for up to 14 years.

• Law No. 12.846/2013 on Administrative and Civil Liability of Legal Entities for the Practice of Acts against the Public Administration, National or Foreign, and Other Provisions (Clean Company Act);
• Law No. 8.429/1992 on Sanctions Applicable due to the Practice of Acts of Administrative Impropriety (Administrative Improbity Law);
• Decree No. 11.129/2022 on Amendment of the Law No. 12.846/2013 on Administrative and Civil Liability of Legal Entities for the Practice of Acts against the Public Administration, National or Foreign, and Other Provisions (Clean Company Act Amendments Decree) - defines the procedure for conducting investigations and calculating penalties, and establishes requirements for integrity programs.

At the federal level, an organization that wins a public tender worth more than R$200 million.

At provincial and municipal levels, additional requirements may be imposed.

At the federal level: there are no specific sanctions, but it is provided that procedures for confirming that measures have been taken and penalties for non-compliance are included in the public contract.

At the provincial and municipal levels: penalties for failure to adopt integrity programs may be settled as a percentage of the value of the relevant public contract or other agreement with the government.

• Law No. 6.112/2018 on Obligation to Implement Integrity Programs in Organizations Interacting with all Branches of Government and Other Provisions;
• Law No. 14.133/2021 on Tenders and Administrative Contracts - establishes a duty to adopt integrity programs organizations winning in major government procurements;
• Decree No. 11.129/2022 on Amendment of the Law No. 12.846/2013 on Administrative and Civil Liability of Legal Entities for the Practice of Acts against the Public Administration, National or Foreign, and Other Provisions (Clean Company Act Amendments Decree) - establishes requirements for integrity programs.

The Penal Code:

• Active Corruption (Article 333) - offering or promising an undue advantage to a public official to induce him/her to perform, omit or delay an official act;
• Active Corruption in International Commercial Transactions (Article 337-B) - promising, offering, or giving, directly or indirectly, an undue advantage to a foreign public official or a third person to induce him/her to perform, omit or delay an official act related to an international commercial transaction;
• Influence Peddling in International Business Transactions (Article 337-C) - directly or indirectly requesting, demanding, charging, or obtaining, for oneself or a third party, an advantage or promise of an advantage on the pretext of influencing an act performed by a foreign public official in the exercise of his/her duties, related to an international business transaction.

The Administrative Improbity Law - liability for intentionally aiding and abetting a public official in committing an act (omission) that:

• results in illicit enrichment, i.e., obtaining any undue advantage in connection with the exercise of office, mandate, function, employment, or activity in the public body (organization); 
• in fact or on the reasonable assumption, results in loss of assets, embezzlement, theft, misappropriation, or damage to assets or property of public bodies (organizations); 
• violates the duties of honesty, impartiality, and legality.

! Partners, shareholders, directors, and employees of a legal entity are not liable for an offense that may be imputed to the legal entity unless there is evidence of their participation and direct benefit - if so, they shall be held liable to the extent of their involvement.

The Penal Code:

• Active Corruption - imprisonment from 2 to 12 years and a fine;
• Active Corruption in International Commercial Transactions - imprisonment from 1 to 8 years and a fine. The penalty is increased by 1/3 if the official's actions involve a breach of official duties;
• Influence Peddling in International Business Transactions – 2 to 5 years imprisonment. The penalty is increased by 1/3 if the intermediary claims or implies that the undue advantage is also intended for the foreign public official.

The Administrative Improbity Law (with respect to individuals who are not public officials):

• confiscation of the assets or values illicitly gained 
• payment of a civil fine equivalent to the amount of the assets gained, to the amount of damage, or up to 24 times the amount of the unlawful remuneration received by the public official (depending on the offense committed);
• prohibition to enter into contracts with the government or to receive tax or financial benefits or incentives, directly or indirectly, even through a legal entity of which the perpetrator is the majority shareholder, for up to 14 years.

• Penal Code;
• Law No. 8.429/1992 on Sanctions Applicable due to the Practice of Acts of Administrative Impropriety (Administrative Improbity Law).

Those holding an office or employment in the federal executive branch must prevent or avoid possible conflicts of interests. The law lists typical situations that constitute a conflict of interests in the exercise of office or employment and after exercising the office or employment.

CoI situations in the exercise of office or employment:

• disclosure or use for one's benefit or the benefit of a third party of confidential information obtained in the course of the official's activities;
• providing services or maintaining a business relationship with a person or entity who has an interest in a decision made by an official or a collegial body in which the official participates;
• engaging, directly or indirectly, in activities which, by their nature, are incompatible with the duties of the office or employment, including activities in related fields or matters;
• acting, including unofficially, as an attorney, consultant, advisor, or mediator for private interests in agencies or organizations of direct or indirect government of any branch of the federal, state, federal district, and municipal governments;
• acting in the interest of a legal entity in which the official, his/her spouse, partner, or relative by blood or marriage, in a direct or collateral line up to the third degree of affinity, and which may benefit or influence the official's managerial actions;
• receiving a gift from any person interested in a decision made by a public official or a collegial body in which the official participates, outside the limits and conditions set forth in other regulations;
• rendering services, including on a non-permanent basis, to a company whose activities are controlled, inspected, or regulated by the organization with which the public official is associated.

CoI situations after the termination of office or employment:

• disclosure or use of confidential information obtained as part of the official's activities;
• within 6 months after dismissal, except as expressly authorized by the Public Ethics Commission or the Office of the Comptroller General, as the case may be:

(a) Perform, directly or indirectly, any service to a person or entity with whom the officer has an appropriate relationship in connection with the performance of his/her official or employment duties;

(b) To hold a position of manager or consultant or to enter into a professional relationship with natural or legal persons carrying out activities related to the scope of responsibility of the position previously held;

(c) Entering into service, consulting, evaluation, or similar contracts with agencies or organizations of the federal executive branch related, including indirectly, to the agency or organization in which the official held a position or employment;

(d) Participation, directly or indirectly, in the pursuit of private interests before the body or organization with which the official held office or performed work or with which the official established a relevant relationship in connection with the performance of official duties or work.

Public officials are prohibited from accepting gifts, except for gifts from foreign authorities received in the course of protocol events and assuming reciprocity.

In addition, it is allowed to accept gifts that:

• have no commercial value;
• distributed by any organization as a courtesy, for advertising purposes, for ordinary familiarization [with products], or on special events or anniversaries, and their value does not exceed R$100.

Receiving a gift from any person interested in a decision taken by a public official or a collegial body in which the official participates shall be considered a CoI.

The following standards are set for officials of the High Federal Administration:

• prohibition against investing in assets whose value or quotation may be affected by a governmental decision or policy, in respect of which the official has confidential information by virtue of his/her position or function, including investments in variable income or commodities, futures contracts, and currency for speculative purposes, except investments in investment regimes as determined by the Public Ethics Commission;
• prohibition against receiving a salary or any other remuneration from a private source in violation of the law or accepting payments for transportation, lodging, or any services from private persons if it may raise doubts about their honesty and impartiality. However, participation of officials in seminars, congresses, and other similar events is permitted, provided the organizer of the event has no interest in the decision made by the official and any remuneration and payment of travel expenses is disclosed;
• right to be a representative without receiving remuneration, provided that this does not involve commercial activities or any other acts incompatible with the position held or functions performed, as provided by law;
• obligation to disclose the ownership of more than 5% of the capital of a mixed economy company, a financial institution, or a company that trades with public authorities;
• obligation to disclose information about holding another position, performing other work, or performing a public function.

There is also an obligation for officials to:

• annually declare to the Public Ethics Commission or the Office of the Comptroller General information about assets, stock ownership, economic or professional activities, and indicate whether there is a spouse, partner, or relative, by blood or by marriage, in a direct or collateral line, up to the third degree, exercising activities that may result in a CoI; 
• notify in writing the Public Ethics Commission or the HR department of the relevant body or organization, as the case may be, of engaging in private activities or receiving job offers that the official intends to accept, of the intention to contract or conduct business in the private sector, including not prohibited by applicable laws. This restriction also applies within 6 months after termination of employment.

Officials of High Federal Administration:

1. are obliged to inform the Public Ethics Commission of any proposals for further employment or business in the private sector, as well as any negotiations that may involve CoI, whether accepted or rejected;
2. are prohibited after leaving the office:

• to act for the benefit or on behalf of an individual or legal entity, including a union or professional association, in any proceeding or transaction in which he/she has participated by virtue of his/her office;
• to provide consultancy services to individuals or legal entities, including unions or professional associations, using information that has not been publicly disclosed regarding programs or policies of the organ or entity of the Federal Public Administration to which they were connected or with which they had a direct and relevant relationship in the 6 months prior to the end of their public function. 

3. are prohibited within 4 months after exercising the office:

• to accept an appointment as administrator or counselor, or to establish a professional relationship with an individual or legal entity with which he/she has had a direct and relevant official relationship within 6 months prior to his/her termination;
• to intervene, for the benefit or on behalf of an individual or legal entity, with an organ or entity of the Federal Public Administration with which he/she has had a direct and relevant official relationship within 6 months prior to his/her termination.

According to the Conflict of Interest Act, public officials, after terminating their office or employment, are also prohibited from:

• disclosing or using privileged information obtained in the course of the official's activities; 
• within a period of 6 months, after the termination of office or employment, except when expressly authorized, as the case may be, by the Public Ethics Commission or the Office of the Comptroller General:
  • providing, directly or indirectly, any services to a natural or legal person with whom the official has a corresponding relationship in connection with the performance of his/her official duties;
  • holding a position of manager or consultant or entering into a professional relationship with natural or legal persons engaged in activities related to the scope of responsibility of the position or work previously held;
  • entering into service, consulting, evaluation, or similar contracts with agencies or organizations of the federal executive branch related, including indirectly, to the agency or organization in which the official held a position or employment;
  • participating, directly or indirectly, in pursuing private interests before the body or organization with which the official held office or with which the official has established a relevant relationship in connection with the performance of official duties.

• Law No. 12.813/2013 on the Conflict of Interests in the Exercise of Office or Employment in the Federal Executive Branch and Impediments Subsequent to the Exercise of the Office or Employment (Law on Conflict of Interests);
• High Federal Administration Code of Conduct.

General obligations are established for all organizations, both public and non-public. Specific, more narrowly focused obligations are only provided for public companies, credit institutions, and certain public organizations.

The law establishes the following obligations for organizations:

• implement measures to prevent corruption; 
• identify and report to the competent authorities any acts of corruption that have occurred within the organization; 
• cooperate with the competent authorities in taking measures in accordance with their rules and regulations.

Enterprises, associations of enterprises, and industry associations are also required to:

• disseminate and encourage their employees and members to comply with anti-corruption legislation; 
• organize the implementation of measures to prevent and detect corrupt activities; 
• report corrupt activities to the competent authorities.

With regard to public companies, credit institutions, and public organizations established in accordance with the above conditions, in the event of failure to comply with the established obligations:

• administrative measures of responsibility shall be applied to the company/organization itself;
• measures shall be taken against persons holding management positions in the company/organization in accordance with its internal rules and regulations.

If the company/organization fails to take measures against persons holding management positions, its name, address, and information about the violations shall be published by the supervisory authority.

No measures of responsibility are provided for other organizations for violation of established obligations.

• Law No. 36/2018/QH14 of November 20, 2018, "On Combating Corruption" (Luật Phòng, chống tham nhũng №36/2018/QH14)

According to the Criminal Code, bribery occurs when any person, directly or through an intermediary, provides or offers to provide an official, or another person, or organization any of the following benefits in order that the official commits or refrains from committing an act in the interest or at the request of the person giving the bribe:

• money, assets, and other material benefits worth more than 2 million dongs;
• intangible benefits.

Liability is also provided for acting as an intermediary in bribery.

For bribery without aggravating circumstances, where the amount of the bribe is less than 100 million dong, the penalty is a fine of between 20 million and 200 million dong, corrective labor without deprivation of liberty for up to 3 years, or imprisonment for a term of between 6 months and 3 years. In the presence of aggravating circumstances (commission of the crime by an organized group of persons, fraud, use of state property to give a bribe, abuse of position and authority, the amount of the bribe between 100 million and 500 million dongs, recidivism), penalties in the form of imprisonment for a term of 2 to 7 years are provided. If the amount of the bribe is between 500 million and 1 billion dong, the punishment is imprisonment for a term of 7 to 12 years, and for amounts exceeding 1 billion dong, imprisonment for a term of 12 to 20 years and a fine of between 10 million and 50 million dong.

A person acting as an intermediary in bribery, in the absence of aggravating circumstances, is subject to a fine of between 20 million and 200 million dong, corrective labor without deprivation of liberty for up to 3 years, or imprisonment for a term of 6 months to 3 years. In the presence of aggravating circumstances, the punishment is imprisonment for a term of 2 to 7 years. If the amount of the bribe is between 500 million and 1 billion dong, the punishment is imprisonment for a term of 5 to 10 years, and for amounts exceeding 1 billion dong, imprisonment for a term of 8 to 15 years and a fine of between 20 million and 200 million dong.

• Criminal Code ( Bộ luật hình sự )
• Law No. 36/2018/QH14 of November 20, 2018, on Combating Corruption ( Luật Phòng, chống tham nhũng No.36/2018/QH14 )

According to Law No. 36/2018/QH14, a conflict of interest is a situation in which the interests of an official and his or her relatives influence or may influence the performance of his or her official duties.

Law No. 36/2018/QH14 and Decree No. 59/2019/NĐ-CP list situations in which the actions of an official may constitute a conflict of interest.  In particular, a person holding a position or exercising authority is considered to be in a conflict of interest if there are clear indications that he or she is or will be in one of the following situations:

• receiving money, property, or other benefits from institutions, organizations, departments, or individuals related to the activity they perform or which is under their supervision;
• establishing, participating in the management and activities of private enterprises, limited liability companies, joint stock companies, partnerships, and cooperatives, except as provided by law;
• advising other domestic and foreign enterprises, organizations, and individuals on matters related to state secrets, official secrets, or matters on which a decision has been made or in which they have participated in decision-making;
• using information obtained through his/her official position or authority for personal gain or in the interests of other organizations or individuals;
• appointing a spouse, father, mother, child, brother, or sister to a managerial position in the personnel department, accounting department, as a cashier, storekeeper in an agency, organization, or subdivision, or to perform transactions, the purchase or sale of goods or services, or the signing of contracts on behalf of the body, organization, or subdivision of which he or she is the head or deputy head;
• investing capital in an enterprise operating within an industry or profession under direct state control, or allowing his or her spouse, parent, or child to conduct business within an industry or profession under direct state control;
• signing contracts with enterprises owned by spouses, parents, children, brothers, or sisters, or allowing enterprises owned by spouses, parents, children, brothers, or sisters to participate in procurement by their agency, organization, or subdivision in the performance of tasks related to transactions, the purchase and sale of goods and services, as well as signing contracts on behalf of that agency, organization, or subdivision;
• having a spouse, father, mother, child, brother, or sister, whose rights and interests are directly related to the performance of their official duties and public service;
• interference or undue influence on the activities of competent authorities, organizations, divisions, or individuals for personal gain.

Bodies, organizations, departments, and officials are prohibited from accepting gifts, directly or indirectly, from bodies, organizations, departments, and individuals related to the activities of the recipient or matters within its sphere of management, when such gifts are presented in connection with the performance of official duties or when the purpose of them is unclear. 

According to the law, conflict of interest of public officials exists, inter alia, in case of:

• establishing, participating in the management and activities of private enterprises, limited liability companies, joint stock companies, partnerships, and cooperatives, except as provided by law;
• advising other domestic and foreign enterprises, organizations, and individuals on matters related to state secrets, official secrets, or matters on which a decision has been made or in which they have participated in decision-making;
• investing capital in an enterprise operating within an industry or profession under direct state control, or allowing his or her spouse, parent, or child to conduct business within an industry or profession under direct state control.

Officials of state-owned enterprises – members of the board of directors, members of the board of participants, the chairman of the board of directors, the general director, the deputy general director, the director, the deputy director, the chief accountant, and persons holding other management positions – are prohibited, among other things, from:

• sign contracts with enterprises owned by their spouses, parents, children, brothers, and sisters; 
• engage in trade, purchase or sale of goods or services, or conclude contracts on behalf of enterprises.

For former public officials, there is a prohibition on establishing, taking a position, holding a managerial post, or managing a private enterprise, limited liability company, joint-stock company, partnership, or cooperative for which they previously bore managerial responsibility, for a specified period in accordance with government regulations. Government Decree No. 59/2019/NĐ-CP sets out the specific parameters for implementing this restriction, including the time limits applicable to different categories of officials in particular sectors.

At the same time, Law No. 22/2008/QH12 provides that officials and civil servants who worked in sectors and positions involving state secrets are prohibited, for at least 5 years from the date of retirement or termination of employment, from engaging in activities related to their former sectors and positions with domestic organizations or individuals, foreign organizations or individuals, as well as in joint ventures with foreign states.

• Law No. 36/2018/QH14 of November 20, 2018, on Combating Corruption (Luật Phòng, chống tham nhũng №36/2018/QH14)
• Law No. 22/2008/QH12 of November 13, 2008, on Persons Holding Public Office and Civil Servants (Luật cán bộ, công chức 22/2008/QH12)
• Government Decree No. 59/2019/NĐ-CP of July 1, 2019, on the Development of a Number of Measures to Implement the Law on Combating Corruption (Nghị định 59/2019/NĐ-CP hướng dẫn Luật Phòng, chống tham nhũng)

The Criminal Code does not provide for a separate corpus delicti for such an offense as active bribery, but it is defined that the bribe-giver shall be punished with the penalty prescribed for the bribe-taker.

Under the Criminal Code, the bribe-giver and/or the intermediary are subject to the same punishment as the bribe-taker. 

Persons holding senior positions - the president, prime minister and ministers, governors, general secretaries of governorates, heads of local units, heads of public bodies, institutions, departments and agencies - as well as their deputies and assistants shall:

• in the case of an absolute CoI (every situation that results in direct or actual harm to the public interest or function), eliminate that conflict either by relinquishing the interest or leaving the position or public job;
• in the case of a relative CoI (every case in which harm to the public interest or function is likely to occur) - disclose this conflict and take the necessary measures to prevent harm to the public interest.

Persons holding senior positions, their deputies and assistants are prohibited from receiving or accepting gifts or any other form of courtesy from any party, public or private, except in the following cases: 

• symbolic gifts that are customarily presented on holidays and occasions, the value of which does not exceed 300 Egyptian pounds;
• gifts offered by Egyptian or foreign visitors or officials on official occasions in accordance with current customs and considerations of courtesy, provided that they are delivered to the employer and recorded in the records of that entity.

Participation in governing bodies of organizations

For persons holding senior positions, their deputies and assistants, combining their position with membership or work on the boards of directors of companies or private commercial projects is considered an absolute CoI. That person is obliged to resign from that membership or work immediately after his appointment to the public position or job. If it is necessary to take certain procedures to accept the resignation, during the period necessary for this, the official must refrain from attending the council or participating in the activities of the project or company or in making its decisions, and from accepting any financial return from it. 

Outside employment

Persons holding senior positions, their deputies and assistants are prohibited from providing advisory services, whether paid or unpaid.

In addition, according to the Law on Public Service, civil servants are prohibited, during official working hours, from performing work incompatible with impartiality and official duties, and, during their leave, from performing work for third parties on a paid or gratuitous basis without the authorisation of the competent authority.

Securities ownership

Persons holding senior positions, their deputies and assistants shall, not later than 2 months after their appointment, take the necessary measures to separate ownership in shares or stakes in companies or commercial projects from the management of any shares or stakes in these companies or projects or any other forms of participation in their profits or dispose of those shares or stakes. Ownership of real estate is not considered a commercial activity to which these rules are applied, even if it is rented or cultivated unless dealing in it normally takes the form of trade.

During the entire period in office, the person concerned may also not directly or indirectly acquire shares or stakes in companies or commercial projects, or increase his/her stake therein, except in the following cases: 

• participation in a capital increase in a project in which he/she has already participated prior to appointment, provided that the increase is available to all partners, and he/she participates by retaining its share without the increase;
• contribution to Egyptian investment funds open for public investment. 

Transactions with the private sector

Persons holding senior positions, their deputies and assistants are permitted to transact with the private sector at a fair price, without including in their assessment the status of the public official, whether a seller, buyer, or in any other capacity, and without obtaining any special or additional benefits, whether in relation to the price, the repayment period, the return rate, or other conditions. If the dealing is in goods or services that do not have a prevailing market price, the government official must ask the Corruption Prevention Committee to appoint an independent financial expert to determine the fair price.

Obtaining loans

Senior officials, their deputies and assistants are allowed to borrow money, obtain credit, or purchase an asset in installments following the rates and conditions of return prevailing in the market without obtaining any additional benefits, and on the condition of notifying the Corruption Prevention Committee.

If the entity granting the credit is controlled or affiliated with the official, his dealings with it constitute an absolute CoI and are prohibited even if fair price terms are met.

After leaving office for any reason, persons holding senior positions, their deputies and assistants are prohibited for a period of six months without the approval of the Corruption Prevention Committee:

• to assume a position or job in the private sector with a company or entity that was affiliated or related to his/her previous work or subject to his/her control;
• to carry out private professional activities related to or dealing with the entity he headed.

They are also prohibited from investing in areas that were directly affiliated with them or providing consultations to companies that were affiliated with or subject to the control of the entity they headed, as well as from carrying out any action that could be considered exploitation of the information that was made available by his previous position.

• Law of 2013 No. 106 on Prohibiting Conflicts of Interests of Public Officials;
• Law of 2016 No. 81 on Public Service.

A commercial organization can be held liable for the misconduct of any person associated with such a commercial organization.

A person is said to be associated with the commercial organization if such a person performs services for or on behalf of the commercial organization, irrespective of giving or promising to give any undue advantage, which constitutes an offense.

• The capacity in which the person performs services for or on behalf of the commercial organization shall not matter, irrespective of whether such person is an employee, agent, or subsidiary of such commercial organization. 
• Whether or not a person performs services for or on behalf of the commercial organization is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between such person and the commercial organization.
• If the person is an employee of the commercial organization, it shall be presumed unless the contrary is proved that such person is a person who has performed services for or on behalf of the commercial organization.

A commercial organization shall be punishable with a fine if any person associated with it gives or promises to give any undue advantage to a public servant intending –

1. to obtain or retain business for the commercial organization; 
2. to obtain or retain an advantage in the conduct of business for the commercial organization.

Penalty, the maximum amount of which is not set.

When deciding on the fine amount, the court shall consider the profits or the value of the property, if any, which the accused person has obtained by committing the offense.

• Prevention of Corruption Act.

Specific measures to prevent corruption should be taken by a company with any securities listed on any recognized stock exchange.

Every listed company or such class or classes of companies, as may be prescribed, shall establish a vigil mechanism for directors and employees to report alleged misconduct.

In case of violation of the provisions of the relevant section of the Companies Act, the company shall be punishable with a fine which shall not be less than 100 000 rupees but may extend to 500 000 rupees.

• Companies Act;
• Prevention of Corruption Act.

1. Bribery.

An offense relating to bribing of a public servant - giving or promising to give an undue advantage to another person or persons, with intention -

• to induce a public servant to perform a public duty improperly; or 
• to reward such a public servant for the improper performance of public duty.

It shall be immaterial whether the person to whom an undue advantage is given or promised to be given is the same as the person who is to perform or has performed the public duty concerned, and it shall also be immaterial whether such undue advantage is given or promised to be given by the person directly or through a third party.

2. Failure to prevent bribery.

Where an offense relating to bribing a public servant is committed by a commercial organization and such offense is proved in the court to have been committed with the consent or connivance of any director, manager, secretary, or other officer of the commercial organization, such director, manager, secretary or other officer shall also be guilty of the offense.

3. Abetting.

Whoever abets any offense punishable under the Act, whether or not that offense is committed in consequence of that abetment, shall be punishable shall be guilty of the offense.

• Offense relating to bribing of a public servant - imprisonment for up to 7 years and/or a fine; 
• Consent or connivance of any director, manager, secretary, or other officer in the commission of an offense - imprisonment for a term of 3 to 7 years and a fine; 
• Abetting an offense - imprisonment for 3 to 7 years and a fine.

The Prevention of Corruption Act does not specify how its provisions apply to foreign nationals. However, according to the provisions of the Act, it extends to the whole of India

• Prevention of Corruption Act.

A public servant should:

• declare any private interests relating to his/her public duties and take steps to resolve any conflicts in a way that protects the public interest;
• not place himself/herself under any financial or other obligations to any individual or organization which may influence him/her in the performance of his/her official duties;
• not misuse his/her position as a civil servant and not make decisions to derive financial or material benefits for himself/herself, his/her family, or friends.

No public servant shall, in the discharge of his/her official duties, deal with any matter or give or sanction any contract to any company or firm or any other person if any member of his/her family is employed in that company or firm or under that person or if he or any member of his/her family is interested in such matter or contract in any other manner and the public servant shall refer every such matter or contract to his/her official superior and the matter or contract shall thereafter be disposed of according to the instructions of the authority to whom the reference is made.

No public servant shall:

• accept or permit any member of his/her family or other person acting on his behalf to accept any gift. The term "gift" shall include free transport, boarding, lodging, or other service or any other pecuniary advantage when provided by any person other than a near relative or personal friend having no official dealings with the public servant;
• accept any gifts from any foreign firm either contracting with the Government of India or is one with which the public servant had, has, or is likely to have official dealings.

A casual meal, lift, or other social hospitality shall not be deemed a gift. A public servant shall avoid accepting lavish hospitality or frequent hospitality from any individual, industrial or commercial firms, organizations, etc., having official dealings with him.

A Minister should not accept valuable gifts except from close relatives, and he/she or his/her family members should not accept any gifts from any person with whom he/she may have official dealings.

A Minister may receive gifts when he/she goes abroad or from foreign dignitaries in India which are of symbolic nature (like a sword honour, ceremonial robes, etc.) and if their value is less than 5,000 rupee. 

No public servant shall, except with the previous sanction of the Government, -

• engage directly or indirectly in any trade or business;
• negotiate for or undertake any other employment;
• canvass in support of any business of insurance agency, commission agency, etc., owned or managed by any member of his/her family;
• take part, except in the discharge of his/her official duties, in the registration, promotion, or management of any bank or other company registered or required to be registered or of any cooperative society for commercial purposes;
• involve or engage himself/herself in the registration, promotion, or management of other kinds of activities of any non-Governmental organization that is aided by the Central Government, State Government, or an international organization or agency;
• accept any fee for any work done for any public body or any private person without the sanction of the Government.

A public servant may, without the previous sanction of the Government:

• undertake honorary work of a social or charitable nature;
• undertake occasional work of a literary, artistic, or scientific character;
• participate in sports activities as an amateur;
• take part in the registration, promotion, or management (not involving the holding of an elective office) of a literary, scientific, or charitable society or of a club, or similar organization, the aims or objectives of which relate to the promotion of sports, cultural, or recreation activities, registered under the Societies Registration Act, or any other law for the time being in force;
• take part in the registration, promotion, or management (not involving the holding of an elective office) of a cooperative society substantially for the benefit of the members of the Service or government servants registered under the Co-operative Societies Act or any other law for the time being in force in any State,

provided that:

• public servant shall discontinue taking part in such activities if so directed by the Government; and 
• in the registration, promotion, or management of the company, his/her official duties shall not suffer thereby, and he/she shall, within a period of one month of taking part in such an activity, report to the Government giving details of the nature of his/her participation.

No public servant shall:

• speculate in any stock, share, or other investments, but this provision will not apply to occasional investments made through stock-brokers or other persons duly authorized on the license under the relevant law;
• make or permit any member of his/her family or any person acting on his behalf to make any investment which is likely to embarrass or influence him/her in the discharge of his/her official duties;
• save in the ordinary course of business with a bank or a public limited company, himself or through any member of his/her family or any person acting on his behalf: 

(a) lend, borrow, or deposit money as a principal or agent to, from, or with any person, firm, or private limited company within the limits of his/her authority or with whom he/she is likely to have official dealings as well as  otherwise place himself/herself under pecuniary obligation to such a person or firm; 

(b) lend money to any person at interest or in a manner whereby return, whether monetary or in-kind, is expected.

Exception: a public servant may give to or accept from a relative or a personal friend a temporary loan in a small amount free of interest or operate a credit account with a bona fide tradesman or make an advance of pay to his/her private employee. 

For Ministers the following standards are set:

• cease all connections, up to divesting himself/herself of the ownership, with the conduct and management of any business in which he/she was interested before his/her appointment as a Minister, or transfer his/her interest in the management to any adult member of his/her family or adult relative, other than his/her spouse, who was prior to his/her appointment as Minister associated with the conduct or management or ownership of the said business; 
• with regard to a company that supplies goods or services to the Government or instrumentalities of the Government (except for the usual trade or business at standard or market rates) or whose business primarily depends on licenses, permits, quotas, leases, etc., received or to be received from the Government, divest himself/herself of all interests in the said company and also of the management thereof, or transfer both ownership and management, to any adult member of his/her family or adult relative, other than his/her spouse, who was prior to his/her appointment as Minister associated with the conduct or management or ownership of the said company;
• refrain from starting or joining any business; 
• ensure that the members of his/her family do not start or participate in companies engaged in supplying goods or services to the Government (except for the usual trade or business at standard or market rates) or dependent primarily on licenses, permits, quotas, leases, etc. from the Government; 
• report the matter to the Prime Minister, or the Chief Minister as the case may be if any member of his/her family sets up or joins in the conduct and management of any other business;
• not permit their spouse and dependents to accept employment under a Foreign Government, in India or abroad, or in a foreign organization (including commercial concerns) without prior approval of the Prime Minister;
• not to incur or allow his/her family members to incur debts of such a nature as might embarrass him/her or affect him/her in performing his/her official duties.

• All India Services (Conduct) Rules;
• Central Civil Services (Conduct) Rules;
• Code of Conduct for Ministers.

According to the Law No.31 of 1999  and Supreme Court Regulation No.13, a corruption offense is considered to have been committed by an organization if such an offense is committed by persons who are in an employment or other relationship with the organization, acting alone or as a group, on behalf of or in the interests of the organization, whether within or outside the organization.

In accordance with the Law No.11 of 1980, any person is punishable who gives or promises something to someone with the intention of inducing that person to commit an act (omission) in the performance of his/her duties that is contrary to his/her powers or duties related to the public interest.

The Law No.31 of 1999  sets out the following offenses: 

• unlawfully taking actions to enrich oneself or another person or a corporation, which may harm state finances or the national economy; and 
• abusing authority, opportunities, or means made available by virtue of one’s position or office, with the aim of obtaining a benefit for oneself or another person or a corporation, which may harm state finances or the national economy.

According to the current version of Criminal Code and Law No.20 of 2001, liability attaches to: 

• any person who gives or promises anything to a public official with the intent to induce him/her to do or refrain from doing an act by using his/her position, where this is contrary to his/her duties; and 
• any person who gives anything to a public official for or in connection with anything that is contrary to his/her duties, whether or not it is performed within the scope of the office held.

The forthcoming Criminal Code encompasses all of the corruption offenses listed above.

The Law No.31 of 1999 and the Law No.20 of 2001 provide for fines of up to IDR 1 billion for corruption offenses; for legal entities, the maximum fine may be increased by a further one third.

According to the current version of Criminal Code, a person who commits an act in compliance with the law or in compliance with an official order issued by a competent authority is not subject to punishment.

Under the new Criminal Code, a person may be exempt from liability if the prohibited act was committed:

• in compliance with the law or an order which, in good faith, was given by an authorized person;
• in an emergency or extreme necessity;
• under the influence of force majeure, threats, or coercion.

• Criminal Code of 1965 (Kitab Undang-Undang Hukum Pidana 1965)

• Criminal Code of 2023, entering into force on 2 January (Kitab Undang-Undang Hukum Pidana)
• Law No.11 of 1980 on the Criminal Offense of Bribery for Financial/Administrative Purposes Concerning Leaders and Members of the Supreme/High State Institutions and Former Members of the High State Institutions, as well as Former Heads of the Supreme/High State Institutions and Former Members of the High State Institutions (Undang-undang (UU) Nomor 11 Tahun 1980 tentang Tindak Pidana Suap Hak Keuangan/Administratif Pimpinan dan Anggota Lembaga Tertinggi/Tinggi Negara dan Bekas Anggota Lembaga Tinggi Negara serta Bekas Pimpinan Lembaga Tertinggi/Tinggi Negara dan Bekas Anggota Lembaga Tinggi Negara)
• Law No.31 of 1999 on the Eradication of Corruption Offences (Undang-undang (UU) Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi)
• Law No.20 of 2001 on Amending Law No.31 of 1999 on the Eradication of Corruption Offences (Undang-undang (UU) Nomor 20 Tahun 2001 tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi)
• Supreme Court Regulation No.13 of 2016 on Guidelines for Handling Criminal Cases Committed by Corporations (Peraturan Mahkamah Agung Nomor 13 Tahun 2016 tentang Tata Cara Penanganan Perkara Tindak Pidana oleh Korporasi)

Current legislation establishes penalties for individuals who commit corruption offenses, such as imprisonment for up to 15 years and fines of up to IDR 750 million.

The forthcoming Criminal Code will toughen penalties for individuals for corruption offenses by increasing the maximum term of imprisonment to life imprisonment and the maximum fine to IDR 2 billion.

According to both versions of the Criminal Code (current and forthcoming), its provisions apply to any person who commits a crime on the territory of Indonesia. 

In addition, according to the Law No.31 of 1999 , any person outside the territory of Indonesia may also be held liable for a corruption crime if it is proven that they provided assistance, facilities, means, or information for the commission of such a crime.

• Criminal Code of 1965 (Kitab Undang-Undang Hukum Pidana 1965)

• Criminal Code of 2023, entering into force on 2 January (Kitab Undang-Undang Hukum Pidana)
• Law No.11 of 1980 on the Criminal Offense of Bribery for Financial/Administrative Purposes Concerning Leaders and Members of the Supreme/High State Institutions and Former Members of the High State Institutions, as well as Former Heads of the Supreme/High State Institutions and Former Members of the High State Institutions (Undang-undang (UU) Nomor 11 Tahun 1980 tentang Tindak Pidana Suap Hak Keuangan/Administratif Pimpinan dan Anggota Lembaga Tertinggi/Tinggi Negara dan Bekas Anggota Lembaga Tinggi Negara serta Bekas Pimpinan Lembaga Tertinggi/Tinggi Negara dan Bekas Anggota Lembaga Tinggi Negara)
• Law No.31 of 1999 on the Eradication of Corruption Offences (Undang-undang (UU) Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi)
• Law No.20 of 2001 on Amending Law No.31 of 1999 on the Eradication of Corruption Offences (Undang-undang (UU) Nomor 20 Tahun 2001 tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi)

Public officials who may potentially have a conflict of interest are prohibited from making and/or implementing decisions and/or actions. 

According to the Law No.31 of 1999, it is a crime for an official to receive gifts or promises if it is known or there is reason to suspect that the gift or promise was given with the intention of inducing him/her to perform actions (omission) within the scope of his/her official duties that are contrary to his/her duties, or that the gift was given as a result of or in connection with the performance by him/her of actions (omissions) within the scope of his/her official duties that are contrary to his/her duties.

Public officials are prohibited from:

• owning a private-sector organization or any part thereof;
• heading, or serving on the board of directors or the supervisory board of a private-sector organization;
• engaging in commercial/trading activities, whether as their main occupation or on the side.

There are no restrictions concerning the revolving door.

• Law No.31 of 1999 on the Eradication of Corruption Offences (Undang-undang (UU) Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi)
• Law No.20 of 2001 on Amending Law No.31 of 1999 on the Eradication of Corruption Offences (Undang-undang (UU) Nomor 20 Tahun 2001 tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi)
• Law No.30 of 2014 on Public Administration (Undang-undang (UU) Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan)
• Government Regulation No.6 of 1974 on Restrictions on the Activities of Civil Servants in the Private Sector (Peraturan Pemerintah (PP) Nomor 6 Tahun 1974 tentang Pembatasan Kegiatan Pegawai Negeri Dalam Usaha Swasta)
• Gratification Handbook (Pengantar Gratifikasi)

There are no particular provisions on the liability of foreign legal persons.

A legal person becomes subject to criminal liability if its legitimate representative commits an offense on behalf of or in the interests of the legal person.

No separate criminal offenses are provided for legal persons.

The following sanctions are provided for legal persons:

• liquidation of the legal person;
• confiscation of all assets;
• prohibition against carrying out one or more professional or social activities indefinitely or for a period of up to 5 years;
• prohibition against public stock offering, indefinitely or for a period of up to 5 years; 
• prohibition against releasing certain commercial documents for a period of up to 5 years;
• fine of 2 to 4 times the statutory fine for the same offense committed by an individual;
• publication of the criminal conviction in the media.

Liquidation of the legal person and confiscation of its assets apply if the legal person has been established solely to commit the offense or, having diverged from the original legitimate purpose, has carried out its activities exclusively to commit the offense. 

There is no statutory procedure for holding legal persons liable.

• Islamic Penal Code (cached text of the law) - establishes the liability of legal persons and sanctions for legal entities

Bribery is the intentional and deliberate giving of money or property, the payment of a bill or of property transferred, directly or indirectly, to induce a public official to do or refrain from doing something that constitutes his/her official duties (Article 95 of the Book Five of the Islamic Penal Code).

Bribery is also a situation where a bribe is not in the form of money but in the form of goods or property transferred, directly or indirectly, to an official for no charge or substantially cheaper than the regular price or prima facie at the regular price but actually substantially cheaper, or where goods or property are purchased from an official, directly or indirectly, at a substantially higher price (Article 93 of the Fifth Book of the Islamic Penal Code).

Mediation of bribery, i.e., knowingly and intentionally facilitating the commission of bribery, including by negotiation, persuasion, transfer of money or property, or a payment bill, is also a criminal offense (Article 96 of the Fifth Book of the CC).

Bribery - confiscation of money or property received as a bribe and imprisonment for 6 months to 3 years or up to 74 lashes. 

Mediation of bribery - same penalties as for bribery.

If the bribe-giver has been driven to despair or has no other option or has reported the bribery or made a complaint, he/she shall be exempt from the punishment of imprisonment, and the money received as a bribe must be returned to him/her.

• Islamic Penal Code (cached text of the law) - establishes general rules for the application of criminal law
• Book Five of the Islamic Penal Code (Fines and Deterrent Penalties) (cached text of the law) - establishes liability and sanctions for corruption offenses

Current legislation does not provide for separate regulations on conflict of interests.

However, in 2019, a draft law on the Management of Conflict of Interests in the Performance of Legal Duties and Provision of Public Services was developed and submitted to the Parliament for review. The relevant draft law provides for the following CoI restrictions and obligations:

• if the official participates in a meeting or voting, he/she should disclose any conflict of interest and refrain from participating in the relevant meeting or voting;
• if the official performs the function of issuing any kind of certificate, license, document, or paper, he/she should inform his/her supervisor in writing if he/she has a conflict of interest.

According to the Law on Public Service Regulation, officials of executive authorities are prohibited from receiving any privileges, benefits, gifts, etc., in connection with the performance of administrative functions and official duties from any natural or legal person other than the body in which they hold office.

According to the Law on Administrative Offenses, it is an administrative offense for an official to receive additional benefits other than those explicitly stated in laws and regulations.

According to the Executive Order on Preventing and Combating Corruption, the following also constitute violations:

• obtaining property under the circumstances not provided for by law; 
• obtaining property at no charge or a price significantly below the market price or in quantity significantly different from that which could have been obtained for the price paid; 
• purchasing or selling the property at a price significantly higher than the market price to obtain a benefit; 
• facilitating receipt of a bribe by carrying out negotiations and searching for assets to be transferred; 
• accepting, directly or indirectly, of money, property, securities, or property rights for the further performance or non-performance by an official of his/her official duties; 
• receiving any other property that can be considered a bribe, in particular, cancellation of a loan, credit, or their granting on highly favorable terms, accepting a property obligation by the bribe-giver which he/she is not entitled to take, receiving special privileges.

The draft law on the Management of Conflict of Interests in the Performance of Legal Duties and Provision of Public Services envisages additional restrictions for public officials.

According to the Law on Administrative Offenses, it constitutes an administrative offense for an official to perform outside paid work other than teaching and research.

In addition, all public servants are prohibited from holding more than one organizational position. Where necessary, with the consent of a superior officer, it is permitted to temporarily fill a supervisory or executive organizational position without salary and benefits for a period not exceeding 4 months. 

The draft law on the Management of Conflict of Interests in the Performance of Legal Duties and Provision of Public Services envisages additional restrictions for public officials.

• Law on Public Service Regulation (cached text of the law);
• Law on Administrative Offenses (cached text of the law);
• Executive Order on Preventing and Combating Corruption" (cached text of the law);
• Draft law on the Management of Conflict of Interests in the Performance of Legal Duties and Provision of Public Services.

The legal person may be held liable if the offense was committed, authorized, or approved by the body, a person exercising the managerial functions of the legal person, or an employee of the legal person who performs organizational, managerial, or administrative functions.

It shall be an administrative offense for a legal person to provide unlawful pecuniary remuneration, gifts, benefits, or services to persons authorized to perform public functions or to persons equal to them unless these actions constitute a crime.

Sanctions applicable to legal persons for committing administrative offenses may include:

• warning;
• administrative fine;
• confiscation of the item which was the instrument or object of the administrative offense and the property obtained as a result of the administrative offense;
• deprivation of a special right;
• deprivation of permission or suspension of its validity and removal from the registry;
• suspension or prohibition of the activity or certain types of activities of the legal entity, as well as its subsidiaries, representative offices, and subdivisions
• compulsory demolition of illegally constructed buildings.

Mitigating factors for the commission of an administrative offense include, inter alia:

• remorse of the perpetrator;
• prevention by the perpetrator of an administrative offense of harmful consequences of the offense, voluntary restitution, or elimination of the damage caused.

Aggravating factors include, among others:

• continuing unlawful conduct despite explanations of the law from the prosecutor and (or) a request from authorized persons to cease it;
• repeated commission of the same administrative offense for which the person has already been subjected to an administrative punishment within one year from the date of imposition of the punishment.

• Code of Administrative Offenses.

The obligation to take measures for preventing corruption is stipulated for "subjects of entrepreneurship". According to the Entrepreneurship Code, subjects of entrepreneurship are, inter alia, non-state commercial legal entities carrying out entrepreneurial activities (private entrepreneurship entities) and state enterprises (state entrepreneurship entities).

• Law No. 410-V ZRK of November 18, 2015 on Prevention of Corruption.

Giving a bribe to a person authorized to perform state functions or to an equivalent person, or a person holding a responsible public post, or to an official, or a foreign official, or an official of an international organization, directly or through an intermediary (Article 367 of the Criminal Code). 

Mediation in bribery - assisting a bribe-taker and a bribe-giver in reaching or carrying out an agreement between them to accept and give a bribe (Article 368 of the Criminal Code).

Commercial bribery - unlawfully giving money, securities, or other property to a person performing managerial functions in a commercial or other organization as well as unlawfully providing services of material value for using his/her official position as well as for general patronage or connivance in the interests of the bribe-giver (Article 253 CC).

Giving unlawful pecuniary remuneration, gifts, benefits, or services by individuals to persons authorized to perform public functions or equivalent persons if such actions do not constitute a criminal offense (Article 676 of the CAO).

Giving of a bribe - a fine of up to 60 times the amount of the bribe, imprisonment for up to 12 years, including confiscation of property, and lifetime disqualification to hold certain positions or engage in certain activities.

Mediation in bribery - a fine of up to 30 times the amount of the bribe, imprisonment for up to 6 years, including confiscation of property, and life imprisonment from holding certain positions or engaging in certain activities.

Commercial bribery - a fine of up to 5 000 monthly calculation indices (around 17.3 million Tenge), or corrective labor equal to that amount, or community service of up to 1200 hours, or restriction of freedom for up to 5 years, or imprisonment for the same term.

Provision of unlawful pecuniary remuneration by individuals is punishable with a fine of 200 monthly calculation indices (approximately 690 000 Tenge).

• Criminal Code;

• Code of Administrative Offenses.

Public officials are prohibited from performing their official functions if a CoI exists.

Public officials are required to take measures to prevent and resolve CoI and to inform in writing their direct supervisor or the management of the public body of any CoI or the possibility of its occurrence as soon as they become aware of it.

In accordance with the Law on Combating Corruption, officials, as well as their family members, are prohibited from accepting material remuneration, gifts, or services for the performance of acts (omission) by the official for the benefit of persons who provided them, if such acts fall within the official authority of the official or he/she by virtue of his/her official position may contribute to such acts (omission). 

In accordance with the Law on Public Service, disciplinary offenses that discredit the public service include, inter alia:

• accepting any remuneration in the form of money, services, and other forms from organizations in which the official does not perform the respective functions, as well as from individuals for the performance of their public or equivalent functions unless otherwise stipulated by law;
• accepting invitations to domestic and foreign trips at the expense of individuals and legal entities, including foreign ones, except for certain types of trips.

According to the Law on Combating Corruption, public officials are prohibited to: 

• participate independently in the governance of the business entity if it is not part of their official duties; contribute to the fulfillment of material interests of organizations or individuals through the misuse of their official authority to obtain material or other benefits;
• engage in entrepreneurial activities, except for the purchase and/or sale of stocks of open-end and interval mutual investment funds, bonds on the organized securities market, shares of commercial organizations (ordinary shares not exceeding 5% of the total amount of voting shares of the organization) on the organized securities market;
• engage in outside paid activities, except pedagogical, scientific, and other creative activities.

In case of acquisition of stocks (shares) in the authorized capital of commercial organizations and other property, the use of which generates income, except for bonds, stocks of open-end and interval mutual investment funds, an official shall be obliged to transfer them into trust management.

The Chairman of the National Bank of the Republic of Kazakhstan and his deputies, the Chairman of the authorized body on regulation, control, and supervision of the financial market and financial organizations and his deputies - are prohibited from acquiring stocks of investment funds, bonds, shares of commercial organizations.

In accordance with the Law on Civil Service, it is a disciplinary offense discrediting the civil service for a civil servant to use advantages not stipulated by law to obtain loans, credits, purchase securities, real estate, and other property.

• Law on Combatting Corruption;
• Law on Public Service of the Republic of Kazakhstan. 

Giving of a Bribe (Article 345 of the Criminal Code) - giving a bribe to an official, a foreign official, or an official of an international organization personally or through an intermediary for the official himself/herself to ensure acts (omission), which are within the official's authority or which the official may facilitate by virtue of his/her position, for the benefit of the bribe-giver or persons represented by the bribe-giver as well as offering to accept or promising to give a bribe. 

Mediation in Bribery (Article 344 of the Criminal Code) - commission of actions to transfer a bribe on behalf of the bribe-giver or the bribe-taker, or other assistance to the bribe-giver and (or) the bribe-taker in reaching or implementing an agreement between them to receive and give a bribe. 

Commercial Bribery (Article 250 of the Criminal Code) - Illegal transfer of money, securities, or other property, as well as the illegal rendering of services of a property nature to a person performing managerial functions in a commercial or other organization for the commission of actions (inaction) in the interests of the giver in connection with the official position occupied by this person.

Giving of a Bribe and Mediation in Bribery - imprisonment for up to 7 years, with or without confiscation of property, and/or a fine of up to 20 000 calculation indexes (2 million Kyrgyz Soms).

Commercial Bribery - imprisonment for up to 10 years, with or without confiscation of property, and/or disqualification from holding certain positions or engaging in certain activities for up to 3 years, and/or corrective labor, and/or a fine of up to 2 000 calculation units (200 000 Kyrgyz Soms).

• Criminal Code.

The Law on Conflict of Interests requires public officials to avoid potential conflicts of interests in the exercise of their official duties and to resolve existing conflicts of interests by declaring a conflict of interests either in writing or by making a public oral disclosure to his/her superior officer followed by the assignment of responsibility for resolving the conflict of interest to that superior officer.

In addition, the said Law prohibits the following:

• to perform supervisory, control functions over persons in whom an official or his/her close associates have personal (private) interest;
• to conclude contracts with persons in whom the official or his/her close associates have a personal (private) interest;
• to receive gifts in connection with the performance of official duties, except for ordinary gifts, the value of which does not exceed 10 calculation indexes (1000 Kyrgyz Soms) and gifts given during official protocol events;
• solicit or accept donations and other types of material assistance for state or social needs from natural or legal persons if the donation affects the decision-making with respect to these natural or legal persons;
• to act as attorneys or representatives for third parties in state and municipal authorities and enterprises, except where the laws expressly provide for an official's duty to represent the interests of third parties;
• to act as representatives of a state or municipal authority, institution, organization, or enterprise:
  • if the official and/or his/her close associates have a pecuniary or other interest in the matter in question;
  • if the interests of the official and/or his/her close associates are contrary to the interests of the body, agency, organization, or enterprise he/she represents; 
  • in dealings with persons from whom the official and/or his/her close associates receive income or benefits of any kind; 
  • in dealings with entities where the officer or his/her close associates are members, shareholders, supervisory, controlling, or executive body members.

The term "officials" in this context includes not only state and municipal officials but also heads of agencies, organizations, or enterprises financed from the state or municipal budget or having state share in their authorized capital, as well as trustees of state property, and persons who do not have the status of state or municipal officials but who work for state bodies.

The Law on State Civil and Municipal Service prohibits servants from receiving non-statutory remuneration (monetary and other remuneration, services, payment for entertainment, recreation, transport expenses) and gifts from individuals and legal entities in connection with the performance of official duties, except for gifts received during protocol events, official business trips, and other official events.

The Law on Conflict of Interests prohibits officials from accepting gifts in connection with the performance of official duties, except for ordinary gifts, the value of which does not exceed 10 calculation indexes (1000 Kyrgyz Soms), and gifts received during official protocol events.

The Law on State Civil and Municipal Service establishes the following prohibitions:

• to engage in other paid activities, except for educational, expert, scientific, and other creative activities in the relevant professional field, as well as (by agreement with the head) self-employment according to the list of activities determined by the Cabinet of Ministers, additionally paid from the funds not prohibited by law;
• to engage personally or through authorized persons in entrepreneurial activity, to participate in the governing bodies of entities regardless of their organizational and legal forms, as well as to use official position to assist individuals and legal persons in carrying out their business activities in exchange for any benefits
• to be a member of the governing bodies of commercial organizations, except for cases provided for by law;
• to act as an attorney or other representative of third parties in state and municipal bodies unless otherwise stipulated by law;
• to be a member of governing bodies, boards of trustees or supervisory boards, and other bodies of foreign non-profit organizations and their subdivisions operating in the country, unless otherwise provided by law and international treaties.

The public servant is allowed to own shares and other securities (stakes, shares in the authorized capital of organizations) provided they are transferred to the trust management.

In accordance with the Law on State Civil and Municipal Service, a public servant shall not, within one year after termination of service:

• apply to the former employer in the interests of third parties on matters which were within the public servant’s authority;
• act on behalf of a natural person or legal entity in matters that were within the public servant’s authority during his/her service to provide additional advantages to that natural person or legal entity.

• Law No. 206 (11) of December 12, 2017 on Conflict of Interests;
• Law No. 125 of October 27, 2021 on State Civil and Municipal Service.

According to the Criminal Law, any company, enterprise, institution, State organ, or organization, who commits an act that endangers society and is recognized by law as a crime, shall bear criminal responsibility.

The Law against Unfair Competition provides that bribery committed by an employee of a business entity is deemed to have been committed by the business entity unless there is evidence that the act of the employee is irrelevant to creating opportunities or competitive advantages for the business entity.

Giving of a Bribe to a State Functionary (Article 389 of the Criminal Law) - giving money or property to a public official as well as giving a relatively large amount of money or property to a public official or providing a discount or payment for services to a public official as a part of an economic activity in violation of state regulations to obtain illegal gain. "Relatively large amount" shall be considered an amount of 30,000 yuan.

Giving of a Bribe to a Public Body or Organization (Art. 391 of the Criminal Law) - giving money or property to a government agency, state-owned company, enterprise, institution, or people's organization, as well as providing a discount or payment for services to these entities as part of economic activity in violation of state regulations to obtain illegal gain.

Bribery by a Legal Entity (Article 393 of the Criminal Law) – bribing or giving, in violation of state regulations, a discount or payment to a public official in a relatively large amount to obtain an unlawful benefit.

Commercial Bribery (Art. 164 of the Criminal Law) – giving money or property to any employee of a company or enterprise in a relatively large amount to obtain an unlawful benefit.

Commercial bribery, in the context of the fight against the unfair competition - giving a bribe in the form of money, goods, or any other form within the framework of commercial activities, as well as a secret or unrecorded offer of a discount or commission to: 

1. an employee of the other party to a transaction;
2. the entity or individual authorized by the other party to a transaction to handle relevant affairs;
3. an entity or an individual that uses power or influence to affect a transaction.

However, a discount and payment of a commission to an intermediary will not be considered a violation if it is properly recorded in the accounting records.

Legal entities are sanctioned for corruption offenses with fines and confiscation of illegal gains.

Under the Law against Unfair Competition, sanctions for bribery include confiscation of illegal gains and fines ranging from 100 000 to 3 million yuan, and in particularly serious cases, the revocation of the business license.

In 2021, a system of blacklists of persons guilty of corruption offenses was also introduced. In the case of blacklisting, offenders may be subject to restrictions on their access to the market in China, as well as confiscation of illegally obtained profits. The authority to maintain the relevant lists and establish liability measures is assigned to provinces, government agencies, and organizations.

Sanctions for criminal offenses may be mitigated if the defendant:

• voluntarily confesses the illegal act before being investigated;
• discloses information about a crime committed by another person, provides critical evidence leading to the discovery of another case, or otherwise provides meaningful assistance to the investigation; 
• pleads guilty while having exceptional merits before the State.

In administrative offenses (Law against Unfair Competition), sanctions may be mitigated if the offender actively eliminates or alleviates the detrimental consequences of the misconduct.

According to the Opinions on Further Promoting the Simultaneous Investigation of Bribery and Offer of Bribery, if the briber has:

• voluntarily pleads guilty as stipulated by law, 
• sincerely repents, 
• actively cooperates with the investigation, 
• truthfully informs about the illegal and criminal acts that the discipline inspection and supervision organs have not yet grasped, 
• actively returns the stolen goods, 
• reduces losses, 
• performs meritorious service, or 
• the case involves major national interests, etc. 

the discipline inspection and supervision organs shall propose lenient punishment to the judiciary in accordance with the law.

• Criminal Law (http://www.npc.gov.cn/zgrdw/englishnpc/Law/2007-12/13/content_1384075.htm);
• Law Against Unfair Competition;
• Opinions on Further Promoting the Simultaneous Investigation of Bribery and Offer of Bribery, adopted jointly by the Central Commission for Discipline Inspection and the National Supervisory Committee;
• Interim Provisions on the Prohibition of Commercial Bribery, adopted by the State Administration for Industry and Commerce.

Giving of a Bribe to a State Functionary (Article 389 of the Criminal Law) - giving money or property to a public official as well as giving a relatively large amount of money or property to a public official or providing a discount or payment for services to a public official as a part of an economic activity in violation of state regulations to obtain illegal gain. "Relatively large amount" shall be considered an amount of 30,000 yuan.

Giving of a Bribe to a Public Body or Organization (Art. 391 of the Criminal Law) - giving money or property to a government agency, state-owned company, enterprise, institution, or people's organization, as well as providing a discount or payment for services to these entities as part of economic activity in violation of state regulations to obtain illegal gain.

Commercial Bribery (Art. 164 of the Criminal Law) – giving money or property to any employee of a company or enterprise in a relatively large amount to obtain an unlawful benefit.

In the case of bribery of state officials or state bodies and organizations, individuals are liable to imprisonment, up to life imprisonment, and confiscation of property; in the case of commercial bribery, imprisonment for up to 10 years and a fine.

• Criminal Law (English version).

Under the Civil Service Law, when a civil servant performs official duties, he shall withdraw under any of the following circumstances: 

1. involving personal interests; 
2. involving the interests of a person with a husband-wife relationship, direct blood relationship, collateral blood relationship within three generations, or near-in-law relationship with the civil servant.

Civil servants who have husband-wife relationships, direct blood relationships, collateral blood relationships within three generations, or near-in-law relationships shall not hold positions directly subordinate to the same leader in the same organ or positions with direct superior-subordinate relationships and shall not engage in organizational, personnel, discipline inspection, supervision, auditing and financial work in the organ where one of the parties holds a leading position.

In addition, civil servants are not allowed to serve as leading members of the industry regulatory or competent departments of enterprises run by their spouses, children and their spouses, or profit-making organizations.

According to Certain Guidelines for the Integrity of Party Members and Leading Cadres in Politics, Communist Party members and leading officials are prohibited from using their authority and positional influence to seek illegitimate interests. 

Under the Interim Provisions on the Prohibition of Commercial Bribery, small advertising gifts in accordance with commercial practice will not be considered a bribe in the commercial context.

Civil servants are prohibited from receiving and giving gifts as part of domestic official activities. In foreign official activities, an official may take and keep gifts with a value of less than 200 yuan; for gifts with a market value higher than 200 yuan,the recipient shall fill out a form declaring any gift and hand it over to the competent authorities or the work unit where the recipient belongs to. The term "gift" refers to presents, gift money, gift certificates, and items received at a symbolic low price.

Communist Party members and leading officials are prohibited from using their authority and positional influence to seek illegitimate interests, including:

• accepting gifts, banquets, travel, fitness, entertainment, and other activities that may affect the fair execution of official duties;
• accepting gift money, securities, and payment certificates during official activities.

Communist Party members and leading officials are prohibited from privately engaging in profit-making activities, including:

• doing business or running an enterprise in the name of another person; 
• owning shares or securities of non-listed companies (enterprises) in violation of regulations; 
• buying and selling stocks or making other securities investments in violation of regulations; 
• registering or investing in a company outside the country (overseas); 
• violating regulations by taking part-time jobs in economic entities, social groups, and other units, receiving remuneration for part-time jobs, and engaging in paid intermediary activities.

These officials are also subject to several prohibitions concerning using authority and positional influence to seek benefits for their relatives.

Civil Service Law 

Where a civil servant resigns from public office or retires - within 3 years of resignation for civil servants who were formerly leading members and held leading positions at or above the county division level, and within 2 years of resignation for other civil servants - they shall not be hired by enterprises or other organizations directly related to their original position. 

Certain Guidelines for the Integrity of Party Members and Leading Cadres in Politics 

Communist Party members and leading officials are prohibited, within 3 years after resignation or retirement, from accepting employment from private enterprises, foreign-invested enterprises, and intermediary agencies within the area and business scope under the jurisdiction of their original position or personally engaging in profit-making activities related to the business under the jurisdiction of their original position.

Provision on Further Prohibiting Party and Government Organs and Party and Government Officials from Doing Business and Running Enterprises

According to the Provision, officials who have retired or resigned their office may be employed in state-owned enterprises only with the consent of the Secretariat of the Central Committee and the State Council; employment in a non-state enterprise is allowed 2 years after resignation; employment in an enterprise operating under the jurisdiction of the body in which the official previously held office is not allowed

• Civil Service Law;
• Interim Provisions on the Prohibition of Commercial Bribery, adopted by the State Administration for Industry and Commerce;
• Provision on Strictly Prohibiting Party and Government Organs and Party Officials from Doing Business and Running Enterprises of March 12, 1984;
• Provision on Further Prohibiting Party and Government Organs and Party and Government Officials from Doing Business and Running Enterprises of February 4, 1986;
• State Council Resolution No. 20 of December 1, 1988 on Prohibiting State Administrative Bodies and Their Employees from Giving or Receiving Gifts as part of Internal Official Activities;
• Regulations of the State Council No. 133 of December 5, 1993 on Giving and Accepting Gifts in Foreign Official Activities;
• Notification of the Central Committee of the Communist Party of February 23, 2010 on Certain Guidelines for the Integrity of Party Members and Leading Cadres in Politics.

The provisions of the Criminal Code apply to all crimes committed throughout the national territory, including the island of Cuba, the island of Juventud, other adjacent islands and reefs, internal waters and territorial sea, the airspace above them, and the radio frequency spectrum.

Legal entities are criminally liable for crimes committed on their behalf if they were committed by decision of their governing or management body or their representative, regardless of whether the individuals involved in the crime are held criminally liable.

Active bribery [in the public sector] – the transfer, directly or through an intermediary, for oneself or for another person, of a reward or gift, or the granting of any other advantage or benefit, as well as the offer or promise thereof, to a public official or civil servant with the aim of causing them to perform, delay or refrain from performing an act related to their official duties.

Active bribery [in the private sector] – the same acts committed by a person representing or performing any function in a cooperative, company, or other non-state entity, provided that the act arises from public service or from his or her relationship with the state or its institutions in the context of economic, financial, or commercial negotiations.

The principal sanctions for legal entities include:

• liquidation of the company (applied where the punishment for the corresponding offense, if committed by a natural person, exceeds 12 years’ imprisonment);
• temporary suspension of operations (applied where the punishment for the corresponding offense, if committed by a natural person, is less than 12 years’ imprisonment, or as an alternative to liquidation where the punishment exceeds 12 years’ imprisonment);
• a ban on engaging in certain types of commercial activities;
• state oversight;
• fines (the amount of the fine is determined based on the punishment for the corresponding offense if committed by a natural person: (a) imprisonment for up to 3 years – a fine of 1,000 to 3,000 units; (b) imprisonment for 3 to 12 years –  a fine of 3,000 to 6,000 units; (c) imprisonment for more than 12 years – a fine of 6,000 to 100,000 units; the value of 1 unit is determined by the court and, for legal entities, may range from 100 to 1,000 pesos).

Additional sanctions include:

• publication of the judgment;
• confiscation of assets;
• suspension or revocation of economic, financial, tax, or other benefits and privileges granted by the state.

Mitigating factors for legal entities may include:

• admitting participation in the offense, assisting in its detection, preventing it, eliminating or mitigating its consequences, or providing compensation to the injured party or victim at any stage of proceedings before the court declares the trial closed for sentencing;
• voluntarily presenting oneself to the authorities after committing the punishable act and acknowledging responsibility;
• actions undertaken out of noble motives;
• having achieved, prior to the commission of the offense, satisfactory results in the control and management of financial and material resources;
• establishing, after the offense is detected, effective internal control measures to prevent and detect future unlawful acts affecting the organization’s financial and material resources.

• Criminal Code (Código Penal Cubano)

Active bribery [in the public sector] – the transfer, directly or through an intermediary, for oneself or for another person, of a reward or gift, or the granting of any other advantage or benefit, as well as the offer or promise thereof, to a public official or civil servant with the intention of causing them to perform, delay, or refrain from performing an act related to their official duties.

Active bribery [in the private sector] – the same acts committed by a person representing or performing any function in a cooperative, company, or other non-state entity , provided that the act stems from public service or from his or her relations with the state or its institutions in the context of economic, financial, or commercial negotiations.

Bribery in the public sector is punishable by imprisonment for a term of 3 to 8 years; in the case of bribery in the private sector, the minimum and maximum sentencing thresholds are reduced by one third, and if the bribery is committed between non-state (private) actors, they are reduced by half.

• Criminal Code (Código Penal Cubano)

Cuban legislation does not provide for uniform requirements relating to conflicts of interest. However, specific provisions may be laid down in legislation governing certain types of public service/activities.

For example, the Code of Ethics for Auditors stipulates that an auditor must refuse to participate in audits in which a conflict of interest may arise due to family or personal relationships and notify their immediate superior thereof.

According to the provisions of the Criminal Code, receiving, accepting an offer or promise, as well as demanding or soliciting, by a public official, directly or through an intermediary, for himself or for another person, remuneration, gift or any other advantage or benefit for performing actions or omissions related to his official duties, is a crime.

According to Decree-Law No. 67/2022, public servants and appointed employees may not hold any other paid position or employment, except for teaching, research, or another position approved by a special decision of the appointing authority or a competent authority, and this must be verified by the employer before the employment relationship is formalized. In addition, holding the position is incompatible with performing other work or activities that directly or indirectly affect the functions of the public servant.

Under Decree-Law No. 13/2020, serving in a state managerial position is incompatible with engaging in other work or activities that directly or indirectly affect the interests or public image of the organization in which the person holds office, or their own.

Additional incompatibility restrictions regarding certain actions in connection with the office held may be established by certain state bodies for their employees or for persons holding positions in specific sectors.

There are no restrictions concerning the revolving door.

• Criminal Code (Código Penal Cubano)
• Decree-Law No. 67/2022 on Labour Relations of Public Servants and Other Appointed Employees (Decreto-Ley 67/2022 “Sobre las relaciones de trabajo de los funcionarios y otros trabajadores designados”)
• Decree-Law No. 13/2020 on System for Working with Persons Holding Managerial Positions in State Bodies and with Their Cadre Pool (Decreto-Ley 13/2020 “Sistema de Trabajo con los Cuadros del Estado y del Gobierno y sus Reservas”)
• Resolution of the Comptroller General №162/2020 on the Code of Ethics for Auditors of the National Audit System as a Supplement to the Cuban Auditing Standards (Resolución de Contraloría General de la República 162/2020 “Código de Ética para los auditores del Sistema Nacional de Auditoría, como complemento de las Normas Cubanas de Auditoría”)

A legal entity is liable if a person associated with it corruptly gives, agrees to give, promises or offers to any person any gratification whether for the benefit of that person or another person with intent (a) to obtain or retain business for the commercial organization; or (b) to obtain or retain an advantage in the conduct of business for the commercial organization.

Persons associated with an organization, according to the law, are its directors, partners, employees, and other persons providing services to or on behalf of that company. The question whether or not a person performs services for or on behalf of the commercial organization shall be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between him and the commercial organization.

A legal entity is liable if a person associated with it corruptly gives, agrees to give, promises or offers to any person any gratification whether for the benefit of that person or another person with intent (a) to obtain or retain business for the commercial organization; or (b) to obtain or retain an advantage in the conduct of business for the commercial organization.

A legal entity shall be liable to a fine of not less than ten times the sum or value of the gratification which is the subject matter of the offence, where such gratification is capable of being valued or is of pecuniary nature, or one million ringgit, whichever is the higher, or to imprisonment for a term not exceeding 20 years or to both.

It is a defense for the commercial organization to prove that the commercial organization had in place adequate procedures to prevent persons associated with the commercial organization from undertaking such conduct.

• Malaysian Anti-Corruption Commission Act 2009 (Act 694)

• Guidelines on Adequate Procedures

Giving gratification by agent 

A person commits an offence if he corruptly gives or agrees to give or offers any gratification to any agent as an inducement or a reward for doing or forbearing to do, or for having done or forborne to do any act in relation to his principal’s affairs or business, or for showing or forbearing to show favour or disfavour to any person in relation to his principal’s affairs or business.

For the purpose of this offence, "agent" means any person employed by or acting for another, and includes an officer of a public body or an officer serving in or under any public body, a trustee, an administrator or executor of the estate of a deceased person, a subcontractor, and any person employed by or acting for such trustee, administrator or executor, or subcontractor.

The term "principal" [i.e., the person in whose interest the agent acts] includes any employer, any beneficiary under a trust, any trust estate*, any person beneficially interested in the estate of a deceased person, the estate of a deceased person*, and, in the case of any person serving in or under a public body, the public body [*In the Anglo-Saxon law, indirect recognition of the legal personality of estates is permitted].

"Gratification " may include:

1. money, donation, gift, loan, fee, reward, valuable security, property or interest in property being property of any description whether movable or immovable, financial benefit, or any other similar advantage; 
2. any office, dignity, employment, contract of employment or services, and agreement to give employment or render services in any capacity; 
3. any payment, release, discharge or liquidation of any loan, obligation or other liability, whether in whole or in part; 
4. any valuable consideration of any kind, any discount, commission, rebate, bonus, deduction or percentage; 
5. any forbearance to demand any money or money’s worth or valuable thing; 
6. any other service or favour of any description, including protection from any penalty or disability incurred or apprehended or from any action or proceedings of a disciplinary, civil or criminal nature, whether or not already instituted, and including the exercise or the forbearance from the exercise of any right or any official power or duty; and 
7. any offer, undertaking or promise, whether conditional or unconditional, of any gratification within the meaning of any of the preceding paragraphs (a) to (f).

Bribery of officer of public body

Any person who offers to an officer of any public body, or being an officer of any public body solicits or accepts, any gratification as an inducement or a reward for:

1. the officer voting or abstaining from voting at any meeting of the public body in favour of or against any measure, resolution or question submitted to the public body; 
2. the officer performing or abstaining from performing or aiding in procuring, expediting, delaying, hindering or preventing the performance of, any official act; 
3. the officer aiding in procuring or preventing the passing of any vote or the granting of any contract or advantage in favour of any person; or 
4. the officer showing or forbearing to show any favour or disfavour in his capacity as such officer, 

commits an offence, notwithstanding that the officer did not have the power, right or opportunity so to do, show or forbear, or accepted the gratification without intending so to do, show or forbear, or did not in fact so do, show or forbear, or that the inducement or reward was not in relation to the affairs of the public body.

The term “officer of a public body” means any person who is a member, an officer, an employee or a servant of a public body, and includes a member of the administration, a member of Parliament, a member of a State Legislative Assembly, a judge of the High Court, Court of Appeal or Federal Court, and any person receiving any remuneration from public funds, and, where the public body is a corporation sole, includes the person who is incorporated as such a member of the government.

Bribery of foreign public officials 

Any person who by himself, or by or in conjunction with any other person gives, promises or offers, or agrees to give or offer, to any foreign public official, or being a foreign public official, solicits, accepts or obtains, or agrees to accept or attempts to obtain, whether for the benefit of that foreign public official or of another person, any gratification as an inducement or reward for, or otherwise on account of:

1. the foreign public official using his position to influence any act or decision of the foreign state or public international organization for which the official performs any official duties; 
2. the foreign public official performing, having done or forbone to do, or abstaining from performing or aiding in procuring, expediting, delaying, hindering or preventing the performance of, any of his official duties; or 
3. the foreign public official aiding in procuring or preventing the granting of any contract for the benefit of any person, 

commits an offence, notwithstanding that the foreign public official did not have the power, right or opportunity so to do, show or forbear, or accepted the gratification without intending so to do, show or forbear, or did not in fact so do, show or forbear, or that the inducement or reward was not in relation to the scope of his official duties. 

In this context, "foreign official" includes:

1. any person who holds a legislative, executive, administrative or judicial office of a foreign country whether appointed or elected; 
2. any person who exercises a public function for a foreign country, including a person employed by a board, commission, corporation, or other body or authority that is established to perform a duty or function on behalf of the foreign country; and 
3. any person who is authorized by a public international organization to act on behalf of that organization.

The following penalties are provided for corruption offenses:

1. imprisonment for a term not exceeding twenty years; and 
2. a fine of not less than five times the sum or value of the gratification which is the subject matter of the offence, where such gratification is capable of being valued or is of a pecuniary nature, or ten thousand ringgit, whichever is the higher.

• Malaysian Anti-Corruption Commission Act 2009 (Act 694)

An officer shall not:

1. subordinate his public duty to his private-interests; 
2. conduct himself in such a manner as is likely to bring his private interests into conflict with his public duty; 
3. conduct himself in any manner likely to cause a reasonable suspicion that:

(i) he has allowed his private interests to come into conflict with his public duty so as to impair his usefulness as a public officer; oг

(ii) he has used his public position for his personal advantage.

An officer shall not receive or give, nor shall he allow his spouse or any other person to receive or give on his behalf. directly or indirectly, any present (whether in a tangible form or otherwise) from or to any association, body, person or group of persons if:

1. the receipt or giving of such present is in any way connected with the performance of the officer's public duty; and 
2. the form, amount or value of the present is not commensurate with the purpose of such present being given.

An officer may give or accept entertainment of any description or from any person if:

1. the entertainment does not in any manner influence the performance of his official duties as a public officer in the interest of such person; and
2. the giving or acceptance of such entertainment is not in any way inconsistent with the code of conduct.

Outside Employment

Save insofar as he is required in the course of his duty or is expressly authorized by his Head of Department to do so, an officer shall not:

(a) take part directly or indirectly in the management or proceedings of any commercial, agricultural or industrial undertaking; 

(b) undertake for reward any work for any institution, company, firm or private individual; 

(c) as an expert, furnish any report or give expert evidence, whether gratuitously or for reward; or 

(d) function as an executor, administrator or receiver. 

An officer may apply for written permission from the Head of Depariment to undertake specified services of the type mentioned above for the benefit of himself or his close relatives or for any non-profit-making body of which he is an office holder. When granting permission, the Head of Department shall ensure, among other things, that the outside employment does not in any way tend to conflict with the interest of the department or be inconsistent with the officer's position as a public servant.

Financial Obligations

No officer may borrow from any person or stand as surety to, any borrower, or in any manner place himself under a pecuniary obligation to any person:

1. who is directly or indirectly subject to his official authority; 
2. with whom the officer has or is likely to have official dealings; 
3. who resides or possesses land or carries on business within the local limits of his official authority; or 
4. who carries on the business of money lending. 

An officer may, however, borrow money from or stand as surety to any person who borrows money from banks, insurance companies, co-operative societies, or finance companies licensed under the Banking and Financial Institutions Act 1989 or incur debt through acquiring goods by means of hire-purchase agreements provided that:

1. such banks, insurance companies, co-operative societies or licensed finance companies from which the officer borrows are not directly subject to his official authority; 
2. such borrowings shall not lead to public scandal or be construed that the officer has abused his public position to his private advantage: or 
3. (c) the aggregate of his debts does not or is not likely to cause him to be in serious pecuniary indebtedness as defined by the Regulations.

Taking into account the above provisions, an officer may incur the following debts: 

1. sums borrowed on the security of land charged or mortgaged, where the said sums do not exceed the value of the said land; 
2. overdrafts or other credit facilities as may be approved by any licensed financial institution; 
3. sums borrowed from insurance companies on the security of insurance policies; 
4. sums borrowed from the Government or co-operative societies; or 
5. sums due on goods acquired by means of hire-purchase agreements. 

Other Restrictions

An officer shall not lend money at interest whether with or without security. The placing of money on fixed deposit in any bank or in an account in any bank or in any licensed finance company or in any security or stocks issued by the Government or by any statutory body shall not be regarded as lending money.

No officer shall involve himself in the commodities oт securities futures market as a buyer or seller or otherwise, whether in the local or foreign market. 

There are no restrictions concerning the revolving door.

• Public Officers (Conduct and Discipline) Regulations 1993

Formally, yes.

The provisions of the Corrupt Practices and Other Related Offenses Act shall, in relation to citizens and persons granted permanent residence in Nigeria, have effect outside as well as within Nigeria, and when an offence under this Act is committed in any place outside Nigeria by any citizen or persons granted permanent residence in Nigeria, he may be dealt with in respect of such offence as if it was committed at any place within Nigeria.

According to the Criminal Code Act, where by the provisions of any Federal law the doing of any act or the making of any omission is constituted an offence those provisions shall apply to every person who is in Nigeria at the time of his doing the act or making the omission.

The Penal Code (Northern States) Federal Provisions Act provides that every person shall be liable to punishment under the Penal Code for every act or omission contrary to the provisions thereof which he shall be guilty within the Northern Region.

The Corrupt Practices and Other Related Offenses Act and criminal codes do not provide for a mechanism for establishing the guilt (mens rea) of a legal entity: all acts require the presence of a subjective element of the crime, but do not describe how to determine it in relation to an organization.

However, based on law enforcement practice (not in corruption cases), it can be assumed that the attribution of guilt to a legal entity in Nigeria is based on common law (the identification/alter ego doctrine): the intent/knowledge of the "guiding mind and will" of the company (director, manager, etc.) is attributed to the company itself.

Formally, legal entities can be held liable for the same offenses as individuals (for the elements of corruption offenses, see the "Individual Liability for Corruption" section).

The Corrupt Practices and Other Related Offenses Act provides for the imposition of a fine of not less than five time the sum or value of the gratification which is the subject-matter of the offence where such gratification is capable of being valued or is of a pecuniary nature, or 10,000 Naira, whichever is the higher, as well as the forfeiture of any property which is proved to be the subject-matter of the offence or to have been used in the commission of the offence. A fine of up to 1 million Nigerian naira may be imposed for accepting illegal remuneration for assisting in the conclusion and execution of contracts.

The Criminal Code Act provides for the forfeiture to the State of any property which has passed in connection with the commission of the offence or if such property cannot be forfeited or cannot be found of such sum as the court shall assess as the value of such property.

Under the Penal Code (Northern States) Federal Provisions Act, one of the penalties for corruption offenses is a fine.

• Corrupt Practices and Other Related Offences Act 2000
• Criminal Code Act (applicable in the southern part of Nigeria)
• Penal Code (Northern States) Federal Provisions Act (applicable in the northern part of Nigeria)

1) Law on Corruption Offenses and Other Related Crimes

Gratification through an agent

A crime occurs when a person gives or agrees to give or offers any gift or consideration to any agent as an inducement or reward for doing or forbearing to do, or for having done, or forborne to do, any act or thing in relation to his principal's affairs or business.

The term "agent" means any person employed by or acting for another and includes an officer of a public body or an officer serving in or under any public body, or a corporate body or any political party or institution, a trustee, an administrator or executor of the estate of a deceased person, a sub-contractor, any person employed by or acting for such trustee, administrator, executor, or subcontractor.

The term "principal" includes any employer, any beneficiary under a trust, any trust estate*, any person beneficially interested in the estate of a deceased person, the estate of a deceased person*, and, in the case of any person serving in or under a public body, the public body. [*In the Anglo-Saxon law, indirect recognition of the legal personality of property masses is permitted].

Bribery of public official

The offense occurs when any person offers to any public officer any gratification as an inducement or a reward for:

1. voting or abstaining from voting at any meeting of the public body in favour or against any measure, resolution or question submitted to the public body; 
2. (b) performing or abstaining from performing or aiding in procuring, expediting, delaying, hindering or preventing the performance of any official act; 
3. (c) aiding in procuring or preventing the passing of any vote or the granting of any contract, award, recognition or advantage in favour of any person; or 
4. (d) showing or forbearing to show any favour or disfavour in his capacity as such officer,

notwithstanding that the officer did not have the power, right or opportunity so to do, or that the inducement or reward was not in relation to the affairs of the public body.

Bribery for giving assistance etc in regard to contracts

An offense occurs when any person who, without lawful authority or reasonable excuse, offers an advantage to a public servant as an inducement to or reward for or otherwise on account of such public servant's giving assistance or using influence in, or having given assistance or used influence in:

1. the promotion, execution, or procuring of: 

(i) any contract with a public body for the performance of any work, the providing of any service, the doing of anything or the supplying of any article, material or substance; or 

(ii) any sub-contract to perform any work, provide any article, materials or substance required to be performed, provided, done or supplied under any contract with a public body; or 

1. the payment of the price, consideration or other moneys stipulated or otherwise provided for in any such contract or subcontract as aforesaid, shall be guilty of an offence.

2) Criminal Code Act 

An offense is committed when a person:

1. corruptly gives, confers or procures any property or benefit of any kind to, on or for a public official or to, on or for any other person; 
2. corruptly promises or offers to give or confer or to procure or attempt to procure any property or benefit of any kind to, on or for a public official or to, on or for any other person,

on account of any such act, omission, favour or disfavour on the part of the public official.

3) Penal Code (Northern States) Federal Provisions Act

An offense occurs when whoever offers or gives or agrees to give any gratification whatever whether pecuniary or otherwise in the circumstances and for any of the purposes mentioned below:

1. for doing or forbearing to do any official act; or 
2. for showing or forbearing to show in the exercise of his official functions favour or disfavour to any person; or 
3. for rendering or attempting to render any service or disservice to any person with any department of the public service or with any public servant as such.

The Corrupt Practices and Other Related Offenses Act provides for the imprisonment for a term of up to 5 or up to 7  years, as well as the imposition of a fine ganging from five time the sum or value of the corrupt gratification up to 1,000,000 Naira – depending on the nature and specific elements of the offense.

The Criminal Code Act provides for imprisonment for up to seven years, as well as for the forfeiture to the State of any property which has passed in connection with the commission of the offence or if such property cannot be forfeited or cannot be found of such sum as the court shall assess as the value of such property. 

The Penal Code (Northern States) Federal Provisions Act provides for imprisonment for up to 3 years and/or a fine.

• Corrupt Practices and Other Related Offences Act 2000
• Criminal Code Act (applicable in the southern part of Nigeria)
• Penal Code (Northern States) Federal Provisions Act (applicable in the northern part of Nigeria)

According to the Code of Conduct, a public officer shall not put himself in a position where his personal interest conflicts with his duties and responsibilities.

The Explanatory Manual of the Code of Conduct also provides specific examples of conflicts of interest:

• an officer demanding or receiving bribe/gratification to perform any official duty;
• an officer using his position to influence the award or awarding a contract to himself, proxy, spouse, children, relatives, friends, persons from the officer’s locality or tribe without regard to merit, federal character, due process or other stipulated conditions;
• an officer engaging in the running or management of a private business apart from farming;
• an officer bidding for a government contract, etc.

The Code of Conduct stipulates that a public officer shall not ask for or accept property or benefits of any kind for himself or any other person on account of anything done or omitted to be done by him in the discharge of his duties. In this context, the receipt by a public officer of any gifts or benefits from commercial firms, business enterprises or persons who have contracts with the government shall be presumed to have been received in contravention of the said above unless the contrary is proved.

An official shall only accept personal gifts or benefits from relatives or personal friends to such extent and on such occasions as are recognised by custom; any gift or donation to a public officer on any public or ceremonial occasion shall be treated as a gift to the appropriate institution represented by the public officer. The Explanatory Manual of the Code of Conduct specifies there is no uniformity as to what amounts to gifts or benefits on occasions recognized by custom in different parts of the country, but where a public officer receives a gift and he is in doubt whether such a gift is recognized by custom, he should declare the gift to his employer and register it in the gift register.

According to the Code of Conduct, an official may not:

• receive or be paid the emoluments of any public office at the same time as he receives or is paid the emoluments of any other public office;
• except where he is not employed on full‐time basis, engage or participate in the management or running of any private business, profession or trade; but nothing in this paragraph shall prevent a public officer from engaging in farming or participating in the management or running of any farm;
• maintain or operate a bank account in any country outside Nigeria;
• be a member of or belong to or take part in any society the membership of which is incompatible with the functions or dignity of his office. 

Certain officials (the President, Vice-President, Governor, Deputy Governor, Minister of the Government of the Federation or Commissioner of the Government of a State, or any other public officer who holds the office of a Permanent Secretary or head of any public corporation, university, or other parastatal organisation) are also prohibited from accepting:

1. a loan, except from government or its agencies, a bank, building society, mortgage institution or other financial institution recognised by law,; and
2. any benefit of whatever nature from any company, contractor, or businessman, or the nominee or agent of such person.

In a situation where the shareholdings or interest in the company was in existence before the officer’s employment, election or appointment to a public office, the officer shall declare such shareholding/interest and recuse himself from participating in any decision-making process involving that company, partnership or other body where he holds shares or has an interest.

Certain categories of former officials (President, Vice President, Chief Justice, Governor, and Deputy Governor) are prohibited from service or employment in foreign companies or foreign enterprises after retirement.

After leaving office and receiving a pension from public funds, officials are also prohibited from holding more than one paid position as chairman, director, or employee in a) a company owned or controlled by the government; or b) any public authority.

• Code of Conduct of Public Officers – Fifth Schedule to the Constitution of the Federal Republic of Nigeria
• Code of Conduct Bureau and Tribunal Act
• Explanatory Manual of the Code of Conduct for Public Officers

A legal person shall be criminally liable for offenses committed by its representatives, directors or agents on its behalf or for its benefit.

The offenses provided for in the Penal Code include:

• promising an undeserved gift, benefit or grant to a public official, a person charged with a public service, a foreign public official, or an official of an international organization, or offering or giving such [gift, benefit or grant] to him/her, directly or indirectly, whether for the benefit of such official or for the benefit of another person or entity, in exchange for the official's performance of acts or omissions within the scope of his or her official duties or in breach of his or her duties;
• promising an undeserved gift, benefit or grant to a person who manages an entity or establishment affiliated with the private sector, or works for it in any capacity, or offering or giving such [gift, benefit or grant] to him/her, directly or indirectly, whether to such person or to another person or entity, in exchange for that person's performance of acts or omissions within the scope of his or her official duties or in breach of his or her duties;
• inciting the briber to offer or promise a bribe.

Legal entities can be fined up to AED 5 million. 

The bribe-giver or intermediary shall be exempted from liability if he takes the initiative to inform the judicial or administrative authorities of the crime before it is revealed.

• Federal Decree-Law No. 31 of 2021 promulgating the Crimes and Penal Code 

The offenses provided for in the Penal Code include:

• promising an undeserved gift, benefit or grant to a public official, a person charged with a public service, a foreign public official, or an official of an international organization, or offering or giving such [gift, benefit or grant] to him/her, directly or indirectly, whether for the benefit of such official or for the benefit of another person or entity, in exchange for the official's performance of acts or omissions within the scope of his or her official duties or in breach of his or her duties;
• promising an undeserved gift, benefit or grant to a person who manages an entity or establishment affiliated with the private sector, or works for it in any capacity, or offering or giving such [gift, benefit or grant] to him/her, directly or indirectly, whether to such person or to another person or entity, in exchange for that person's performance of acts or omissions within the scope of his or her official duties or in breach of his or her duties;
• inciting the briber to offer or promise a bribe.

For individuals the penalty include imprisonment for up to 5 years, a fine equivalent to the amount of the bribe but not less than AED 1,000, and confiscation of the object of the bribe.

• Federal Decree-Law No. (31) of 2021 on Crimes and the Penal Code 

When performing official duties, an employee shall avoid any conflict of interests that may occur between his/her private activities and the interests of the government and its operations. 

Employees are strictly forbidden to accept any gifts except for those of a symbolic or promotional nature that bear the logo and name of the presenting party. 

Employees are also strictly forbidden to offer, give, request or accept any bribe. The bribe involves giving a payment or providing a service or any giving of either commercial or moral value to a public employee in order to corrupt the course of business to: 

• speed up a process that employees are required to perform as part of their work;
• prevent employees from performing their assignments;
• ask an employee to improperly persuade another employee to complete a transaction or take actions in violation of applicable regulations.

An employee shall also avoid any work in respect of which any suspicions of conflict of interest may arise, including but not limited to the following:

• participate in any official procedure or decision that will directly or indirectly affect the success of a contractor, supplier, or any other business enterprise owned by a public official or any of their relatives up to the 4th degree of consanguinity, by blood or marriage;
• participate in a decision that may result in the granting of benefits to any of their relatives up to the 4th degree of consanguinity, by blood or marriage;
• participate in any official procedure or decision that will directly or indirectly affect the success of a contractor, supplier, or any other business enterprise in which the official is a partner and which may result in a direct or indirect interest, share, or benefit to them;
• abuse his or her position or use information obtained in the course of his or her employment to accomplish specific objectives or to obtain favors or privileges of any kind.

Employees are also not allowed to be employed by others, on a paid or an unpaid basis without the prior written consent of their federal entity. In all cases employees’ work with third parties shall not negatively affect their job duties and tasks, and shall not reflect negatively on the federal entity.

There are no restrictions concerning the revolving door.

• Federal Decree-Law No. (49) of 2022 Regarding the Human Resources Law in the Federal Government;
• Cabinet Resolution No. (48) of 2023 Regarding the Executive Regulations of the Federal Decree-Law No. (49) of 2022 Regarding the Human Resources in the Federal Government.

Since there are no specific provisions under criminal law on the liability of legal persons, possible approaches to bring organizations liable are based on existing case law.

In particular, the courts may impose sanctions on legal persons:

• for wrongdoings of any person associated with the company: directors, managers, employees, and other representatives;
• for wrongdoings committed by a company's "directing mind" in the exercise of their official duties.

No separate criminal offenses are provided for legal persons.

The Penal Code does not provide for sanctions imposed on legal entities.

Under the Anti-Money Laundering Act, fines for legal entities can be as high as 100 million rupees.

There is no statutory procedure for holding legal persons liable.

• https://www.fia.gov.pk/files/laws/1487453034.pdf;
• Anti-Money Laundering Act.

There is no separate offense of active bribery.

However, under Article 165-A of the Penal Code, whoever abets any offense punishable under Section 161 (Public servant taking gratification other than legal remuneration in respect to an official act) or Section 165 (Public servant obtaining valuable thing, without consideration from person concerned in proceeding or business transacted by such public servant) shall, regardless of whether the offense abetted is committed in consequence of the abetment, be punished with the punishment provided for the offense.

In addition, according to the National Accountability Ordinance, a holder of a public office, or any other person, is said to commit or to have committed the corruption offense if he/she aids, assists, abets, attempts, or acts in conspiracy with a person or a holder of public office accused of an offense.

Under the Penal Code, considering that the same sanctions apply to bribe-givers as to bribe-takers, individuals are subject to imprisonment for up to 3 years and/or a fine.

The National Accountability Ordinance provides for individuals such sanctions as imprisonment for up to 14 years and confiscation of illegally obtained assets.

• Pakistan Penal Code;
• Prevention of Corruption Act;
• National Accountability Ordinance.

Under the Government Servants (Conduct) Rules, no public servant shall, except with the previous sanction of the Government, accept or permit any member of his/her family to accept, from any person, any gift the receipt of which will place him under any form of official obligation to the donor. If, however, due to very exceptional reasons, a gift cannot be refused, the same may, under intimation to the Cabinet Division, be kept for official use in the Department or Organization in which he is working.

However, under the Office Memorandum "Procedure for Acceptance and Disposal of Gifts", public functionaries except for the President and Head of Government are prohibited from receiving gifts of any kind for their person or for members of their families from diplomats, consular, and other foreign government representatives who are stationed in Pakistan or from any public organization or private individual or firm within the country. 

However, if, due to very exceptional reasons, the gift cannot be declined, it shall invariably be deposited in the Toshakhana [a special body established for the storage of gifts].

Loans

No public servant shall lend money to, borrow money from, or place himself/herself under any pecuniary obligation to any person within the local limits of his/her authority or any person with whom he/she has any official dealings. The above rule shall not apply to dealings in the ordinary course of business with a joint stock company, bank, or firm of standing. 

When a government servant is appointed or transferred to a post of such a nature that a person from whom he/she has borrowed money or to whom he/she has otherwise placed himself/herself under a pecuniary obligation will be subject to his/her official authority, or will reside, possess immovable property, or carry on business within the local limits of such authority, he/she shall forthwith declare the circumstances to the Government through the usual channel.

Securities

No public servant shall

• speculate in investments - the habitual purchase and sale of securities of notoriously fluctuating value shall be deemed to be speculation in investments;
• make or permit any member of his/her family to make any investment likely to embarrass or influence him/her in the discharge of his/her official duties;
• make any investment the value of which is likely to be affected by some event of which information is available to him/her as a public servant and is not equally available to the general public. 

If any question arises whether a security or an investment is of the nature referred to in any of the previous sub-rules, the decision of the Government thereon shall be final.

Membership in the Governing Bodies of Organizations

No public servant shall, except with the previous sanction of the Government, take part in the promotion, registration, or management of any bank or company.

Outside Employment

No public servant shall, except with the previous sanction of the Government, engage in any trade or undertake any employment or work other than his/her official duties. Provided that he/she/she may, without such sanction, undertake honorary work of a religious, social, or charitable nature or occasional work of a literary or artistic character, subject to the conditions that his/her official duties do not thereby suffer and that the occupation or undertaking does not conflict or is not inconsistent with his/her position or obligations as a public servant but he/she shall not undertake or shall discontinue such work if so directed by the Government. 

No public servant shall associate himself/herself with any private trust, foundation, or similar other institution which is not sponsored by the Government.

• Government Servants (Conduct) Rules;
• Office Memorandum No. 8/5/2017-TK "Procedure for the Acceptance and Disposal of Gifts". 

The law does not specify the list of persons whose actions constitute grounds for corporate liability. The main criterion is the commission of unlawful acts on behalf or in the interests of a legal entity.

Illegal transfer, offer or promise on behalf of or in the interests of a legal entity or in the interests of an associated entity to a public official, a person performing managerial functions in a commercial or other organization, a foreign public official or an official of a public international organization of money, securities or other property, the provision of property services or property rights (including where, on the instructions of an official, a person performing managerial functions in a commercial or other organization, a foreign official or an official of a public international organization, money, securities or other property is transferred, offered or promised, property services are provided or property rights are granted to another natural or legal person) for the commission of the act (omission) in the interests of the legal entity or in the interests of its associated entity by the public official, the person performing managerial functions in a commercial or other organization, the foreign public official or the official of a public international organization due to the position held by him/her.

The following sanctions are provided for legal entities:

• fine - from 1 million rubles to 100 times the amount of illegal remuneration;
• confiscation of the object of the illicit remuneration;
• debarment from public (municipal) procurement for two years.

• Code of Administrative Offenses of the Russian Federation;
• Overview of Selected Issues of Judicial Practice Related to the Courts' Response to Illicit Financial Transactions, approved by the Presidium of the Supreme Court of the Russian Federation on 8 July 2020;
• Federal Law No. 44-FZ of April 5, 2013 "On the Contract System in the Sphere of Procurement of Goods, Works and Services for State and Municipal Needs".

The obligation applies to all types of organizations.

• Federal Law No. 273-FZ of December 25, 2008 "On Combating Corruption".

Criminal Code:

• Abuse of Authority [in Commercial Sector] (Article 201) - the use by a person performing managerial functions in a commercial or other organization of his/her authority contrary to the legitimate interests of the organization and to obtain benefits and advantages for himself/herself or for other persons or to cause harm to other persons, if this act has caused substantial harm to the rights and legitimate interests of citizens or organizations or the legally-protected interests of society or the state.
• Commercial Bribery (Article 204) - the illegal transfer of money, securities, or other property to a person performing a managerial function in a commercial or other organization, as well as the unlawful provision of property services or the granting of other property rights (including when the property is transferred, or property services are provided, or property rights are granted to another individual or legal entity on the instructions of such person) for performing acts (omission) for the benefit of the giver or other persons, if such acts (omission) are within the official authority of such person or if he/she, by virtue of his/her official position, may contribute to such acts (omission).
• Mediation in Commercial Bribery (Article 204¹ ) - direct transfer of the object of commercial bribery (illicit remuneration) on the instructions of the giver or receiver of the object of commercial bribery or otherwise assisting these persons in reaching or carrying out an agreement between them to transfer and obtain the object of commercial bribery.
• Petty Commercial Bribery (Article 204² ) - commercial bribery in an amount not exceeding 10 000 rubles.
• Giving of a Bribe (Article 291) - giving a bribe to an official, a foreign official, or an official of a public international organization directly or through an intermediary (including when a bribe is given to another person or entity on the instructions of the official).
• Mediation in Bribery (Article 291¹ ) - direct transfer of a bribe on the instructions of the bribe-giver or the bribe-taker, or otherwise assisting the bribe-giver and/or the bribe-taker in reaching or carrying out the agreement between them to receive or give a bribe.
• Petty Bribery (Article 291² ) - taking a bribe, giving a bribe directly or through an intermediary in an amount not exceeding 10 000 rubles.

The Criminal Code provides for a number of other corruption offenses, including in specific areas: state procurement, state defense contracts, hosting of sporting events, etc.

The following sanctions are provided for individuals:

• сriminal fine;
• disqualification from holding certain positions or engaging in certain activities;
• restriction of freedom;
• community service;
• corrective labor;
• forced labor;
• imprisonment up to 15 years.

• Criminal Code of the Russian Federation.

Public office holders, state and municipal servants, and certain categories of SOEs employees are obliged to inform the employer of such a personal interest in the performance of official duties that may cause a conflict of interests and to take measures to prevent it.

Preventing or resolving a conflict of interests may include changing the position of the official (servant, employee) who is a party to the conflict of interests, including his/her suspension from performing his/her duties in the prescribed manner and/or waiving the benefit that caused the conflict of interests.

Failure to take measures to prevent and resolve conflict of interests is subject to the most severe form of disciplinary punishment - dismissal for loss of trust.

Public office holders, state and municipal servants, and certain categories of SOE employees are prohibited from receiving gifts from individuals and legal entities in connection with their official duties.

Gifts received during protocol events, official business trips, and other official events shall be recognized as the property of the Russian Federation, a region of the Russian Federation, or a municipal entity, respectively, and shall be transferred by an act to the relevant state or municipal body. A person who has transferred a gift received during protocol events, official business trips, or other official events may redeem it according to the procedure established by the legal acts of the Russian Federation.

Outside Employment

Most public office holders and public servants are prohibited from doing other paid activities outside the office except pedagogical, scientific, and other creative activities.

For certain categories of officials, restrictions related to the outside paid activity are formulated in a different way, e.g.:

• for civil servants, any outside paid activity is allowed with prior notification of the employer if it does not cause a conflict of interest;
• customs officials are prohibited from combining their main post with any other paid or unpaid activity, except for pedagogical, scientific, and other creative activity; 
• for officials of internal affairs bodies, there is a prohibition on outside paid activity, except for pedagogical, scientific, and other creative activities that do not cause a conflict of interests and do not result in deterioration of the performance of duties for the position held by the official.

There are also restrictions on the performance of outside paid activities depending on the sources of their funding, as follows:

• in case of persons holding state and municipal offices - except when stipulated by law, teaching, scientific and other creative activities may not be financed solely by foreign states, international and foreign organizations, foreign nationals, and stateless persons;
• in case of state and municipal servants - except when stipulated by law, it is prohibited to engage in paid activities financed solely by foreign states, international and foreign organizations, foreign citizens, and stateless persons without the written permission of the employer.

Membership in the Governing Bodies of Organizations

Except in the cases stipulated by law, a person holding state or municipal office, state or municipal servant is prohibited from being involved in managing a commercial or non-commercial organization.

Persons holding state or municipal offices and state and municipal servants are not allowed to be members of management bodies, boards of trustees or supervisory boards, or other bodies of foreign non-profit, non-governmental organizations, and their subdivisions operating in the territory of the Russian Federation.

Securities Ownership

Any person holding a position requiring the obligation to take measures to prevent and resolve conflict of interests is prohibited from owning securities (stakes, shares in authorized capitals of organizations) if this causes or may cause a conflict of interests. In the case of ownership of such securities (stakes, shares in authorized capitals of organizations), the official must put them into trust management in accordance with the civil law of the Russian Federation.

An individual holding a public official position included in the list of designated positions cannot, for a period of two years after his/her dismissal from that position, be employed by an organization on the basis of an employment contract or a civil law contract, if certain functions of public administration of that organization were part of his/her official duties, without the consent of the commission for compliance with the requirements of official conduct and regulation of conflicts of interests.

• Federal Law No. 79-FZ of July 27, 2004 "On Public Civil Service of the Russian Federation";
• Federal Law No. 273-FZ of December 25, 2008 "On Combating Corruption".

A legal entity may be held liable where the manager or any of the employees thereof is convicted of any of the offences provided for in the Anti-Bribery Law if proven that the offence is committed in its favor. 

The competent authority responsible for adjudging bribery offences shall impose sanctions against any national or foreign private company or establishment for any of the offences provided for in the Anti-Bribery Law, in particular:

(1) offering or granting to a public official a gift or payment of any sort, or a promise thereof, as a consideration for:

• performing any of his/her office duties or an alleged office duty, even if the action taken is legitimate;
• not performing an office duty or an alleged office duty, even if such inaction is legitimate;
• breaching his/her office duties or as a reward for the same, even in the absence of a prior agreement;
• using a real or alleged influence to obtain or attempt to obtain, from any public authority, a contract, order, decision, commitment, license, supply agreement, job, service, or privilege of any type;

2) promising, offering or granting a gift to any person working for private or cooperative societies, private organizations, companies, sole proprietorships, or professional bodies, in any capacity, whether for his/her own benefit or the benefit of others, for the unlawful performance or nonperformance of his/her duties;

3) knowingly agreeing, inciting, or assisting in the commission of any of such offences.

The organization may be sanctioned with a fine not exceeding 10 times the value of the bribe or debarred from procurement or project execution contracts with ministries, public corporate entities.

In addition, if any national or foreign private company or establishment is banned from entering into any contracts, the government agency contracting therewith shall submit to the Council of Ministers its opinion on ongoing contracts with such company or establishment, even if the government agency is not connected to the offence subject of the judgment.

At the same time, the Law on Government Tenders and Procurement System provides that a government entity must terminate the contract [with any company or establishment] if it becomes clear that the contracting party has attempted - directly or indirectly - to bribe an employee of [any government entities], or has obtained the contract through bribery, fraud, deceit, forgery or manipulation, or was involved [in such improper activities] during the performance of the contract.

• Anti-Bribery Law No. 29/12/1412H;
• Law No. 1440/11/13 on Government Tenders and Procurement System (Arabic, English)  

The legislation does not provide for a separate offence of active bribery in the public sector, but it is defined that:

• the briber, the mediator, and any accomplice in any of the offences set forth in the Anti-Bribery Law shall be punished as provided for in the relevant Article;
• any person who offers or promises a bribe and such offer or promise is rejected shall be punished.

Bribery in the public sector, in turn, is defined as a public official soliciting, accepting or receiving for himself/herself or for others a gift or payment of any sort, or a promise thereof, as a consideration for:

• performing any of his/her office duties or an alleged office duty, even if the action taken is legitimate;
• not performing an office duty or an alleged office duty, even if such inaction is legitimate;
• breaching his/her office duties or as a reward for the same, even in the absence of a prior agreement;
• using a real or alleged influence to obtain or attempt to obtain, from any public authority, a contract, order, decision, commitment, license, supply agreement, job, service, or privilege of any type;

A "gift or promise" is defined as any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise.

"Public officials" include:

• any person who works for the government or any public corporate entity, whether permanently or temporarily;
• an arbitrator or expert assigned by the government or any authority with judicial jurisdiction;
• any person assigned by a government agency or any other administrative authority to perform a specific task;
• any person who works for companies or sole proprietorships that manage, operate, or maintain public facilities or provide public services, as well as any person who works for joint stock companies, companies partially owned by the government, and companies and sole proprietorships engaged in banking services;
• chairmen and members of the boards of directors of such companies;
• employees and members of non-government public-benefit societies, as well as chairmen and members of their boards of directors;
• employees of international organizations and bodies with respect to the conduct of international commercial activities.

With regard to active bribery in the private sector, the legislation recognizes as an offence promising, offering or granting a gift to any person working for private or cooperative societies, private organizations, companies, sole proprietorships, or professional bodies, in any capacity, whether for his own benefit or the benefit of others, for the unlawful performance or nonperformance of his duties.

In addition, any person who knowingly agrees, incites, or assists in committing such offences shall be considered an accomplice and punished as provided for in the relevant Article of the Anti-Bribery Law if the offence is perpetrated as a result of said agreement, incitement, or assistance.

Under the Anti-Bribery Law, the briber, the mediator, and any accomplice in any of the offences set forth in this Law shall be punished as provided for in the relevant Article.

Bribery in the public sector, as well as active bribery where the bribe is not accepted by the bribe-taker, is punishable by a penalty of up to 10 years' imprisonment and/or a fine of up to 1 million rials.

Active bribery in the private sector is punishable by up to 5 years imprisonment and/or a fine of up to 500,000 rials.

The sanctions for persons who is assigned by the bribee or the briber to take a bribe and knowingly accepts the same are up to 2 years' imprisonment and/or a fine of up to 50,000 rials.

In addition to the basic penalties, confiscation of the bribe is provided for in all cases.

At the same time, the legislation stipulates that a briber or mediator shall be exempted from original and consequential punishments if he/she informs the authorities prior to the discovery of the offence.

• Anti-Bribery Law No. 29/12/1412H.

The Code of Conduct and Public Ethics provides that a public employee should:

• disclose in writing to the administration which determined by his/her department any possible conflict of interest situations;
• not participate in making any decision that can affect directly or indirectly the award of a contract to a relative.

Conflict of interest situations include, but are not limited to, the following:

• a public employee has an interest related to the party that entered into the contract or initiated the contracting process with his or her government agency if the employee has an actual or potential role in the contract;
• a relationship of affinity up to the fourth degree between a public employee and a person applying for employment with the same government agency, if employment is dependent on the decision or opinion of the public employee.

The Code of Conduct and Public Ethics also prohibits favoritism or nepotism in the performance of official tasks and duties.

CoI provisions are also included in the public procurement legislation. For certain categories of persons - the head of the government agency (his/her designee), members of the board of directors of the government agency, employees engaged in preparation or drafting tender documents, regardless the nature of their engagement, members of the bid opening committee, bid review committee, as well as technical and financial sub-committees, experts performing any tasks for the government agency relating to preparation of tender documents or review or evaluation of bids – the following restrictions are established:

• to avoid, by all means, any CoI;
• to disclose instantly in writing to his immediate superior any CoI;
• to refrain from any action or procedure relating to tenders and procurements of the government agency where there may be a personal interest.
• to refrain from voting on any decision relating to a tender or contract executed for the government agency which involves a personal interest leading to an actual CoI;
• not to accept, directly or indirectly, any job offer from the bidder without prior disclosure to the government agency he/she works for if such offer results from an actual CoI;
• not to participate as a collaborator, agent or representative of the bidder, or in any other capacity in discussions or negotiations relating to a tender or which may lead to the awarding, amendment or extension of a business or procurement contract with the government agency where a public employee works;
• not to offer the bidder any privilege, whether competitive, preferential, or any other type, by illicit means or ways which may lead to a CoI.

The following situations shall be considered a conflict of interest in procurement activities:

• a public employee requires or encourages, directly or indirectly, the bidder to give or accept gifts or any benefit of a tangible or intangible nature;
• a public employee or one of his/her relatives has a direct or indirect interest, tangible or intangible, in the bidder;
• a public employee or one of his/her relatives is a partner or shareholder (5% or more) of the bidder;
• a public employee or one of his/her relatives is an employee, contractor, or collaborator of the bidder;
• the bidder obtains or attempts to obtain any advantage, whether competitive, preferential, etc., by illicit means or ways which may lead to a conflict of interests, or an employee offers such an advantage;
• [a public employee] has a private interest that may result in direct harm to the government agency where he|she works or in a special benefit to the employee.

The Anti-Bribery Law does not separate the concept of "gift" and "bribe", stating that any benefit or privilege, regardless of its type or designation, whether material or otherwise, is considered a bribe.

According to the Civil Service Law, public employees are prohibited from accepting gifts, gratuities or other benefits, personally or through an intermediary, if the gifts are presumably given to entice interested parties.

The Code of Conduct and Public Ethics prohibits public employees from:

• accepting gifts or favors offered directly or indirectly, or any advantage that could directly or indirectly affect his/her integrity in the performance of his/her official duties or that could influence his/her decision to perform or refrain from performing his/her work;
• accepting any award, medal, gift or honor from any foreign government without obtaining official authorization;
• accepting any special privileges or discounts on private purchases from suppliers who have official dealings with his/her body;
• using any information he/she has obtained as a result of his/her work to receive favor or special treatment from any party.

Public employees are prohibited from engaging directly or indirectly in commerce, from participating in the establishment of companies, accepting membership of their boards of directors or serving on them, unless they are appointed by the government. Public employees may be authorized to work in the private sector only outside of working hours.

A public employee shall not engage in other professional activities while in office. However, if the activity is necessary in the public interest, the employee may be authorized, by the decision of the minister concerned and subject to the law, to engage in such activities.

The public procurement legislation prohibits certain categories of persons - the head of the government agency (his/her designee), members of the board of directors of the government agency, public employees engaged in preparation or drafting tender documents, regardless of the nature of their engagement, members of the bid opening committee, bid review committee, as well as technical and financial sub-committees, experts performing any tasks for the government agency relating to preparation of tender documents or review or evaluation of bids – from accepting, directly or indirectly, any job offer from the bidder without prior disclosure to the government agency he/she works for if such offer results from an actual CoI.

• Civil Service Law No. 01/01/1397H;
• Anti-Bribery Law No. 29/12/1412H;
• Code of Conduct and Public Ethics, approved by Cabinet Resolution No. 555 of 25/12/1437 (Arabic);
• Regulations on Conflict of Interest in Implementation of the Law on Government Tenders and Procurement System and its Implementing Regulations of 04/18/1445. 

A legal entity may be held administratively liable for actions or omissions of an individual found guilty of an administrative offense if it is established that this individual, being a representative (member, head) of a legal entity, committed illegal actions for its benefit.

Art. 671 of the CAO establishes administrative liability for providing tangible and intangible benefits, services, and advantages to officials and equivalent persons authorized to perform public functions to induce them to a corresponding action (act or omission) in the interests of the person providing these benefits or services in the absence of evidence of a crime.

In addition, a legal entity shall be held administratively liable if it is established that it had the possibility of complying with the rules and norms, for violation of which administrative responsibility is provided, but did not take all measures depending on it to comply with them.

The following types of penalties can be applied to legal entities:

• administrative fine;
• administrative suspension of licenses to carry out certain types of activities;
• deprivation of licenses to carry out certain types of activities;
• administrative suspension of certain types of activities;
• forcible removal of an item that was the instrument or direct object of an administrative offense;
• confiscation of the item that was the instrument or direct object of the administrative offense.

Circumstances mitigating administrative liability are:

• sincere remorse of the perpetrator of an administrative offense;
• voluntary reporting by the perpetrator of an administrative offense;
• prevention by the perpetrator of harmful consequences of an administrative offense, voluntary reimbursement of harm, or elimination of the damage caused;
• committing the administrative offense under the influence of threat, coercion, or due to functional, material, or other dependence.

Circumstances aggravating administrative liability include:

• continuing unlawful behavior, despite the requests of authorized persons to cease it;
• repeated commission of a similar administrative offense within a year if the offender has already been subjected to administrative penalty for the first administrative offense, for which the limitation period has not expired.

• Code of Administrative Offenses of the Republic of Tajikistan.

Giving a bribe to a public official, a foreign public official, or an official of an international organization directly or through an intermediary (Article 320(1) of the Criminal Code).

Giving a bribe to a public official, a foreign public official, or an official of an international organization for knowingly committing illegal acts (omission) or giving a bribe repeatedly (Article 320(2) of the Criminal Code).

Commercial Bribery (Art. 279 of the Criminal Code) - unlawful giving of money, securities, or other property, as well as illegal providing of services of material nature to a person performing managerial functions in commercial or other organization for performing acts (omission) in the interests of the giver by virtue of the position held by this person.

Provision of tangible and intangible benefits to officials authorized to perform public functions (Article 671 of the CAO) - Provision of tangible and intangible benefits, services, and advantages to officials and equivalent persons authorized to perform public functions to induce them to a corresponding action (act or omission) in the interests of the person providing these benefits or services in the absence of evidence of a crime.

Giving a bribe - imprisonment for up to 10 years and a fine of up to 9125 calculation units (620,500 Tajik Somoni).

Commercial bribery - a fine of up to 800 calculation units (54,400 Tajik Somoni) or deprivation of the right to hold certain positions or engage in certain activities for up to 2 years or restriction of freedom for up to 3 years or imprisonment for up to 4 years.

Provision of tangible and intangible benefits to officials authorized to perform public functions - a fine of up to 30 calculation units (2040 Tajik Somoni).

• Criminal Code of the Republic of Tajikistan; 

• Code of Administrative Offenses of the Republic of Tajikistan.

According to the Code of Ethics of a Public Servant of the Republic of Tajikistan, public servants are required to take measures to prevent conflicts of interests, resolve arising cases of conflict of interests, and avoid actions related to the influence of personal, pecuniary (financial), commercial and other interests and hindering the performance of official duties in good faith.

In accordance with the Law on Public Service, if a public servant's personal interest interferes with the performance of his/her official duties, contradicts public interest, or causes other situations of conflict of interest, he/she must inform the head of the public body authorized to appoint and dismiss the public servant. 

According to the Code of Ethics of a Public Servant, a civil servant must avoid receiving and giving gifts for the performance of functions of public authorities and their official duties, including business trips, both in material (money, gifts) and non-material (services) form.

The Law on Combating Corruption establishes the following prohibitions for public officials:

• to receive from individuals and legal entities remuneration (in the form of money, goods, services, payment for recreation, transportation costs, etc.) for services provided in connection with the exercise of their authority or for not providing services in the interests of another person, as well as to provide gifts and favors to superior officials;
• to carry out domestic and foreign tourist trips at the expense of individuals and legal entities, including foreign ones, to receive medical treatment and recreation, except for trips at the invitation of relatives and trips carried out in accordance with international legal acts or by agreement between public bodies of Tajikistan and public bodies of foreign countries and international organizations, carried out at their expense. 

In addition, failure to comply with certain restrictions related to receiving gifts will be considered a corruption-related offense, namely:

• acceptance of gifts (except for symbolic souvenirs and courtesy gifts received during the protocol and other official events, the total value of which does not exceed 100 calculation units within a year) and use of other services in connection with the performance of state or equivalent functions from persons dependent on them;
• acceptance by public officials of any additional remuneration for their work in the form of money, services, and other forms from state bodies and organizations in which this/her official does not perform the corresponding functions, as well as from non-state organizations, public associations, individuals, unless otherwise provided by law.

The Law on Public Service establishes the following prohibitions for public servants:

• to be involved in the management of a business company or other commercial organization, including in the management bodies of a commercial organization, membership in which is impossible without a special personal expression of will, except in cases provided for by law;
• to be members of governing bodies, supervisory or trustee councils, and other bodies of foreign non-profit organizations and their structural subdivisions in Tajikistan, unless otherwise provided by law or international treaties.

In accordance with the Law on Combating Corruption, public officials are prohibited from engaging in outside paid work except for scientific, creative, and pedagogical activities.

The same law establishes that corruption-related offenses include:

• participation as attorneys for individuals or legal entities in disputes with the public authority in which the official serves or to which he/she is subordinate or whose activities he/she controls, including participation as a public defender or representative (except in cases of legal representation) in civil, economic, criminal and administrative cases;
• engaging in entrepreneurial activities, participating in the management of a business company or other commercial organization, including in the management bodies of a commercial organization, membership in which is impossible without a special personal expression of will, except in cases provided for by law;
• membership in governing bodies, boards of trustees or supervisory boards, other bodies of foreign non-profit organizations, and their structural subdivisions operating in Tajikistan, unless otherwise provided by law or international treaties.

At the same time, under the Law on Combating Corruption and the CAO, it is a corruption-related offense for a public official to use advantages not provided for by law in obtaining and returning credits, loans from banks and other organizations, purchasing securities, real estate, and other property, paying state taxes and fulfilling other obligations.

• Code of Administrative Offenses of the Republic of Tajikistan; 
• Law on Combatting Corruption;
• Law on Public Service;
• Code of Ethics of a Public Servant of the Republic of Tajikistan.

For the purposes of anti-corruption legislation, juristic person  means juristic person established under Thai laws and juristic person established under the foreign laws which operates business in Thailand.

A juristic person shall be deemed to have committed the offence in case the offender is a person associated with juristic person and the action was taken for the benefit of such juristic person, provided that such juristic person does not have in place appropriate internal control measures to prevent the commission of such offence.

In this context, a person associated with a juristic person means a representative, employee, agent, affiliated company, or any person acting for or on behalf of such juristic person, regardless of whether having the power or authority to take such action.

Any person who gives, offers to give, or promises to give any property or benefit to a public official, foreign public official, official of a public international organization with an intent to induce such person to wrongfully perform, not perform or delay the performance of any duty in his or her office shall be liable.

Legal entities are subject to a fine of one to two times of the damages caused or benefits received.

According to the National Anti-Corruption Commission (NACC) Guidelines, if the juristic person has in place appropriate internal control measures to prevent bribery, such entity will not be liable. However, implementation of internal control measures under the NACC’s Guidelines is not an absolute guarantee against liability of bribery. Facts and supporting evidence would also be required in determining such liability in judicial courts. To determine whether a juristic person has adequate or appropriate internal control measures, there might not be a conclusive method. That would rather depend on various factors of each particular entity, e.g. nature of business, level of risk of bribery of public officials, etc

• Organic Act on Anti-Corruption 2018
• Guidelines of the NACC on Appropriate Internal Control Measures for Juristic Persons to Prevent Bribery of State Officials, Foreign Public Officials, and Agents of Public International Organizations

For the purposes of anti-corruption legislation, juristic person  means juristic person established under Thai laws and juristic person established under the foreign laws which operates business in Thailand.

According to the Anti-Corruption Commission Guidelines, to determine whether a juristic person has adequate or appropriate internal control measures, there might not be a conclusive method. That would rather depend on various factors of each particular entity, e.g. nature of business, level of risk of bribery of public officials, etc

However, the Guidelines provide an indicative list of principles that internal control measures implemented by organizations should comply with:

• strong, visible policy and support from top-level management to fight bribery;
• risk assessment to effectively identify and evaluate exposure to bribery;
• enhanced and detailed measures for high-risk and vulnerable areas;
• application of anti-bribery measures to business partners;
• accurate books and accounting records;
• human resource management policies complementary to anti-bribery measures;
• communication mechanisms that encourage reporting of suspicion of bribery;
• periodic review and evaluation of anti-bribery prevention measures and their effectiveness.

• Guidelines of the NACC on Appropriate Internal Control Measures for Juristic Persons to Prevent Bribery of State Officials, Foreign Public Officials, and Agents of Public International Organizations

According to the Organic Act on Anti-Corruption, a crime is occurred when any person who gives, offers to give, or promises to give any property or benefit to a public official, foreign public official, official of a public international organization with an intent to induce such person to wrongfully perform, not perform or delay the performance of any duty in his or her office.

A similar offense is provided by the Criminal Code.

The Organic Act on Anti-Corruption provides for punishment for bribery in the form of imprisonment for a term of not exceeding 5 years, or a fine of not exceeding 100,000 Baht, or to both; the Criminal Code provides for imprisonment for up to 5 years and/or a fine of up to 10,000 Baht.

• Criminal Code 1956
• Organic Act on Anti-Corruption 2018

A Member of the House of Representatives and Senator shall not: 

• hold any position or have any duty in a government agency, State agency or State enterprise, or hold a position of a member of a local assembly or a local administrator; 
• receive or interfere or intervene in the acquisition of any concession from the State, a government agency, State agency or State enterprise, or become a party to a contract of the nature of monopoly or exclusivity with the State, a government agency, State agency or State enterprise, or become a partner or shareholder in a partnership or company receiving such concession or becoming a party to a contract of such nature, whether directly or indirectly; 
• receive any special money or benefit from a government agency, State agency or State enterprise apart from that given by the government agency, State agency or State enterprise to other persons in the ordinary course of business. 

These prohibitions also apply to spouses and children of Members of the House of Representatives or Senators and also to persons other than spouses and children of such members of the House of Representatives or Senators who act as agents or partners of, or who are entrusted by Members of the House of Representatives or Senators to act under this section.

Similar restrictions apply to Ministers, except for the following cases: 

• holding positions or carrying out acts provided by the law to be the duties or powers of the Minister; 
• carrying out acts pursuant to the duties and powers in the administration of State affairs, or pursuant to the policies stated to the National Assembly, or as provided by law.

In addition, a Minister shall neither be a partner or shareholder of a partnership or a company, nor retain partner or shareholder status of a partnership or a company up to the limit as provided by law, and shall not be an employee of any person. In the case where any Minister intends to continue to receive benefits in the cases under paragraph one, such Minister shall inform the President of the National Anti-Corruption Commission within thirty days from the date of the appointment, and shall transfer his or her shares in such partnership or company to a juristic person which manages assets for the benefit of other persons, as provided by law. The Minister shall not be involved in the administration or management of shares or affairs of the partnership or company under paragraph two in any way.

Members of the Board/Commission/Committee, persons holding positions in an independent agencies and public officials as prescribed by the NACC are prohibited from undertake the followings:

• being a contractual party or being a stakeholder in a contract made with a state agency in which such public official performs duties as the public official having direct or indirect authority in supervision, monitoring, control, inspection or prosecution; 
• being a partner or shareholder in a partnership or company which is a contractual party to a state agency which such public official performs duties as the public official having direct or indirect authority in supervision, monitoring, control, inspection or prosecution except being a shareholder in a limited company or public limited company with the amount of shares not exceeding that as prescribed by the NACC;
• obtaining concession or possessing the concession rights from the state, government agency, state agency, state enterprise or local administration or being a contractual party with the state, government agency, state agency, state enterprise or local administration in the monopolistic manner, or being a partner or shareholder in a partnership, company receiving the concession or being a contractual party in capacity as the public official having direct or indirect authority in supervision, monitoring control, inspection or prosecution except being a shareholder in a limited company or public limited company with the amount of shares not exceeding that as prescribed by the NACC; 
• being a relevant stakeholder as a member of the Board, consultant, agent, staff or employee in private entity under the supervision, monitoring, control, or inspection of a state agency to which such public official is attached or performs duties as the public official which, by nature of such business interest of the private entity, may be in conflict to or against the public interest or government interest, or affect the independence of the performance of duties of such public official.

The same restrictions apply to spouses of officials, including persons living together as husband and wife without registering marriage certificate. Undertaking of business by the spouse shall be deemed as undertaking of business of the public official except in the case where the spouse has undertaken such business prior to the public official’s taking of office.

Public officials are prohibited from accepting assets or any other benefits which may be calculated in monetary value from any person except for the assets or benefit which may be entitled to such persons under the laws, regulations or rules permitted by virtue of law, unless the acceptance of assets or other benefits is on ethical basis under the criteria and amount as prescribed by the NACC.

In turn, the NACC Notice No.17 stipulates that officials shall receive property or any other benefit on ethical basis only as follows: 

• to receive property or any other benefit from relative as a gift and the amount of the gift is proper to the station in life; 
• to receive property or any other benefit from any person other than relative and the price or value of the thing received from each person and on each occasion does not exceed 3,000 baht; 
• to receive property or any other benefit on the occasion that the giving is meant for general people. 

A Member of the House of Representatives and Senator shall not: 

• hold any position or have any duty in a government agency, State agency or State enterprise, or hold a position of a member of a local assembly or a local administrator; 
• receive or interfere or intervene in the acquisition of any concession from the State, a government agency, State agency or State enterprise, or become a party to a contract of the nature of monopoly or exclusivity with the State, a government agency, State agency or State enterprise, or become a partner or shareholder in a partnership or company receiving such concession or becoming a party to a contract of such nature, whether directly or indirectly; 
• receive any special money or benefit from a government agency, State agency or State enterprise apart from that given by the government agency, State agency or State enterprise to other persons in the ordinary course of business. 

These prohibitions also apply to spouses and children of Members of the House of Representatives or Senators and also to persons other than spouses and children of such members of the House of Representatives or Senators who act as agents or partners of, or who are entrusted by Members of the House of Representatives or Senators to act under this section.

Similar restrictions apply to Ministers, except for the following cases: 

• holding positions or carrying out acts provided by the law to be the duties or powers of the Minister; 
• carrying out acts pursuant to the duties and powers in the administration of State affairs, or pursuant to the policies stated to the National Assembly, or as provided by law.

In addition, a Minister shall neither be a partner or shareholder of a partnership or a company, nor retain partner or shareholder status of a partnership or a company up to the limit as provided by law, and shall not be an employee of any person. In the case where any Minister intends to continue to receive benefits in the cases under paragraph one, such Minister shall inform the President of the National Anti-Corruption Commission within thirty days from the date of the appointment, and shall transfer his or her shares in such partnership or company to a juristic person which manages assets for the benefit of other persons, as provided by law. The Minister shall not be involved in the administration or management of shares or affairs of the partnership or company under paragraph two in any way.

Members of the Board/Commission/Committee, persons holding positions in an independent agencies and public officials as prescribed by the NACC are prohibited from undertake the followings:

• being a contractual party or being a stakeholder in a contract made with a state agency in which such public official performs duties as the public official having direct or indirect authority in supervision, monitoring, control, inspection or prosecution; 
• being a partner or shareholder in a partnership or company which is a contractual party to a state agency which such public official performs duties as the public official having direct or indirect authority in supervision, monitoring, control, inspection or prosecution except being a shareholder in a limited company or public limited company with the amount of shares not exceeding that as prescribed by the NACC;
• obtaining concession or possessing the concession rights from the state, government agency, state agency, state enterprise or local administration or being a contractual party with the state, government agency, state agency, state enterprise or local administration in the monopolistic manner, or being a partner or shareholder in a partnership, company receiving the concession or being a contractual party in capacity as the public official having direct or indirect authority in supervision, monitoring control, inspection or prosecution except being a shareholder in a limited company or public limited company with the amount of shares not exceeding that as prescribed by the NACC; 
• being a relevant stakeholder as a member of the Board, consultant, agent, staff or employee in private entity under the supervision, monitoring, control, or inspection of a state agency to which such public official is attached or performs duties as the public official which, by nature of such business interest of the private entity, may be in conflict to or against the public interest or government interest, or affect the independence of the performance of duties of such public official.

According to NACC Notice No.22, the list of public officials subject to the relevant restrictions includes:

• persons holding political office: prime ministers, ministers, senators, members of the House of Representatives;
• persons holding senior civil service positions: heads of ministries, sub-ministries, and departments; provincial governors; the permanent secretary of Bangkok; members of the board and executive directors of state-owned enterprises; heads of independent constitutional organizations; the secretary of the Senate; the permanent secretary for defense; commanders-in-chief and commanders; the commander of the National Police; the secretaries-general of the Election Commission, the Office of the Ombudsman, the National Anti-Corruption Commission, the National Human Rights Commission, the Office of the Constitutional Court, the Court of Justice, the Administrative Court, and the House of Representatives;
• persons holding positions equivalent to heads of municipal entities: the governor of Bangkok, the mayor of Pattaya, other mayors, the president of a regional administration, and the president of a subregional administration.

The same restrictions apply to spouses of officials, including persons living together as husband and wife without registering marriage certificate. Undertaking of business by the spouse shall be deemed as undertaking of business of the public official except in the case where the spouse has undertaken such business prior to the public official’s taking of office.

Within two years as from the date of vacation from office, members of a Board/Commission/Committee, persons holding office in independent agencies, persons holding high-ranking positions and persons holding political positions as prescribed by the NACC are prohibited from being a relevant stakeholder as a member of the Board, consultant, agent, staff or employee in private entity under the supervision, monitoring, control, or inspection of a state agency to which such public official is attached or performs duties as the public official which, by nature of such business interest of the private entity, may be in conflict to or against the public interest or government interest, or affect the independence of the performance of duties of such public official.

The relevant list of persons, according to Anti-Corruption Commission Notice No.25, includes the same categories of persons as in Anti-Corruption Commission Notice No.22, with the exception of persons replacing heads of municipal entities.

The provisions on acceptance of assets or any other benefits stipulated for officials shall apply mutatis mutandis to the acceptance of assets or other benefits of a person who has vacated office of a public official for less than 2 years.

• Constitution of the Kingdom of Thailand 2017
• Organic Act on Anti-Corruption 2018
• Notification No.17 of the NACC Concerning the Provision of the Acceptance of Property or any other Benefit on an Ethical Basis by State Officials 2020
• Notification No.22 of the NACC Concerning Specification of State Official Positions Prohibited from Engaging in Business under Section 126
• Notification No.25 of the NACC Concerning Specification of Positions Prohibited from Acting under Section 127

The Anti-Corruption Act does not contain provisions on the application of its provisions to foreign persons. Issues of territorial jurisdiction are governed by the general rules of Ugandan criminal law, according to which the jurisdiction of Ugandan courts extends to any place within Uganda.

The legislation does not provide for a mechanism for establishing the guilt (mens rea) of a legal entity.

Formally, legal entities can be held liable for the same offenses as individuals (for the elements of corruption offenses, see the "Individual Liability for Corruption" section).

Penalties for corruption offenses include a fine of up to 240 currency points (4.8 million shillings), and if the crime was related to a government contract/tender/subcontract, up to 288 currency points (5.76 million shillings).

In addition, the legislation provides for the mandatory recovery of unlawful gains, compensation to victims, and the possibility of confiscating the property that is the subject of or derived directly or indirectly from the act of corruption.

• Anti-Corruption Act 2009
• Interpretation Act 1976

The following are considered crimes:

• the offering or granting, directly or indirectly, to a public official, of any goods of monetary value, or other benefit, such as a gift, favor, promise or advantage or any other form of gratification for himself or herself or for another person or entity, in exchange for any act or omission in the performance of his or her public functions;
• the offering or giving, promising, solicitation or acceptance, directly or indirectly, of any undue advantage to or by any person who directs or works for, in any capacity, a private sector entity, for himself or herself or for any other person, for him or her to act, or refrain from acting, in breach of his or her duties;
• the offering, giving, solicitation or acceptance directly or indirectly, or promising of any undue advantage to or by any person who asserts or confirms that he or she is able to exert any improper influence over the decision making of any person performing functions in the public or private sector in consideration of the undue advantage, whether the undue advantage is for himself or herself or for any other person and whether or not the supposed influence leads to the intended result;
• a person corruptly gives or agrees to give or offers any gratification to any agent as an inducement or reward for doing or forbearing to do, or for having done or forborne to do any act in relation to his or her principal’s affairs or business, or for showing or forbearing to show favor or disfavor to any person in relation to his or her principal’s affairs or business;
• an agent who corruptly gives or agrees to give or offers any gratification to any person as an inducement or reward for doing or omitting to do or for having done or omitted to do any act in relation to the business or affairs of his or her employer or for showing favor or disfavor to any person in relation to the business or affairs of his or her principal;
• directly or indirectly by himself or herself or through any other person offers, confers, gives or agrees to offer any gratification to any member of a public body an inducement or reward so that the member:
  1. (i) votes or abstains from voting at any meeting of that public body in favor of or against any measure, resolution or question submitted to that public body; 
  2. (ii) performs, or abstains from performing his or her duty in procuring, expediting, delaying, hindering or preventing the performance of any official act; or 
  3. (iii) aids in procuring or preventing the passing of any vote or the granting of any contract or advantage in favor of any person.

"Agent" means a person employed by or acting for another, and includes a trustee, an administrator and executor, and a person employed in the public service or under a corporation or a public body, and, for the purposes of the last offense listed above, a subcontractor and a person who is employed by or acting for the subcontractor.

"Principal" includes an employer, a beneficiary under a trust, and a trust estate as though it were a person and any person beneficially interested in the estate of a deceased person as though the estate were a person and in the case of a person employed in the public service or a public body, includes the Government or the public body, as the case may be.

Corruption offenses are punishable by imprisonment for up to 10 years and/or a fine of up to 240 currency points (4.8 million shillings), and if the crime was related to a government contract/tender/subcontract, up to 12 years and/or 288 currency points (5.76 million shillings).

In addition, the legislation provides for the mandatory recovery of unlawful gains, compensation to victims, and the possibility of confiscating the property that is the subject of or derived directly or indirectly from the act of corruption.

The Anti-Corruption Act does not contain provisions on the application of its provisions to foreign persons. Issues of territorial jurisdiction are governed by the general rules of Ugandan criminal law, according to which the jurisdiction of Ugandan courts extends to any place within Uganda.

• Anti-Corruption Act 2009

A conflict of interest is a situation where a public officer has got to make a decision between his or her personal interest and public interest.

According to the Leadership Code (Amendment) Act, a conflict of interest concerning senior officials (leaders) arises where:

• a leader deals with a matter in which he or she has a personal interest where he or she is in a position to influence the matter, directly or indirectly, in the course of his or her official duties; 
• the position the leader holds and the services he or she provides to a person or private body is in conflict with his or her official duties;
• a leader participates in the deliberations of a public body, board, council, commission or committee of which he or she is a member at any meeting at which any matter in which he or she has a personal interest is to be discussed; or 
• a leader attends a meeting of a public body, board, council, commission or committee and fails or neglects to disclose the nature and extent of his or her personal interest.

A public officer shall not award a contract, or influence the award of a contract, to:

• himself or herself; 
• any person related to him or her by blood or marriage; 
• a business associate, agent or partner, 
• a company, partnership or other entity or body in which the leader, any person related to him or her by blood or marriage, has an interest. 

At the same time, a leader, a leader’s spouse, agent, private company or public company or business enterprise in which the leader, leader’s spouse or agent has a controlling interest shall not seek, accept or hold any contract with:

• any government or public body which the leader controls or directly participates in the decision making of its affairs; or 
• any foreign business organization where the contract is likely to be in conflict with the public interest.

A public officer or any member of his or her family shall not solicit or accept valuable gifts, presents, hospitality gratuity or favor or other benefits, if he or she has reason to believe that the acceptance of such gifts, presents and other benefits is bound to influence his or her judgement or action in a matter he or she is dealing with or will handle in future. 

A public officer is also prohibited to give such gifts to influence the judgement or action of another person in his or her favors. 

A public officer may accept or give a gift if the gift is in the nature of a souvenir or ornament and does not exceed 5 currency points in value, as well as it is a personal gift or donation from a relative or personal friend for such an extent and on such occasion as is recognized by custom. 

For senior officials, it is also established that if the value of such gifts exceeds 10 currency points from any one source in a twelve consecutive months period, the leader shall disclose that gift, or benefit to the Inspector General. 

A gift or donation to a leader on any public or ceremonial occasion, or commission to a leader on any transaction shall be treated as a gift or donation or commission to the Government or institution represented by the leader and shall he declared to the Inspector General.

A public officer shall not hold two jobs at any point in time (moonlighting), and shall not draw two salaries from government payrolls. 

A public officer shall not engage in any arrangement that would cause him or her financial embarrassment, e.g. bankruptcy. 

A leader shall not hold am office of profit or emolument likely to compromise his or her office. 

Certain officials are also prohibited, except with prior written approval of the Inspector General:

• to hold office of director or any other office in a foreign business organization, firm, company or property m any such foreign organization which is owned and or managed by foreign citizens; 
• to operate a business as a commission agent; or 
• to accept or be involved in the acceptance of any gift, benefit or advantage from a company or in any such company or firm which is owned and or managed by foreign citizens. 

A leader shall not allow himself or herself to be influenced in the pursuit of his or her official duties and responsibilities by plans or expectations for or offers of future employment. 

A leader shall disclose in writing to the Inspector General all offers of future employment that could place the leader in a position of conflict of interest. A leader who accepts an offer of future employment shall immediately disclose in writing to the Inspector General as well as the authorised person the acceptance of the offer, and in such event, where it is determined by the InspectorGeneral that the leader is engaged in significant official dealings with the future employer, the leader shall be assigned other duties and responsibilities immediately.

Upon vacation of office, a leader may not:

• by acting for or on behalf of any person, entity, association, offer advice or participate in a negotiation or case to which the Government or public body is a party and where the former leader acted for or advised the Government or public body;
• use or divulge to any person, body, entity, or association, information that is not available to the public concerning a program or policy of government or a public body or department with which he or she had a direct or substantial relationship during the period of ten years immediately prior to ceasing to be a leader. 

• The Code of Conduct and Ethics for Uganda Public Service
• The Leadership Code Act
• Leadership Code (Amendment) Act

Giving of a Bribe (Article 211 of the Criminal Code) - knowingly illegal giving to an official of a public body, organization with state participation or self-governing authority of citizens, directly or through an intermediary, of material benefits or pecuniary gain for performance or non-performance in the interests of the bribe-giver of a specific action, which the official must or could perform using his/her official position.

Bribing an employee of a public body, an organization with state participation or a self-governing authority of citizens (Article 213 of the Criminal Code) - knowingly illegal giving to an employee of a public body, organization with state participation or a self-governing authority of citizens of material benefits or pecuniary gain for performance or non-performance in the interests of the bribe-giver of a specific action, which the employee must or could perform using his/her official position, committed after an administrative punishment for the same actions.

Mediation in Bribery (Art. 212 of the Criminal Code) – acting to reach an agreement to receive or give a bribe, as well as directly transferring a bribe on behalf of interested parties.

Commercial Bribery (Article 192.9 of the Criminal Code) - knowingly unlawfully giving to an official of a non-state commercial or other non-state organization material benefits or pecuniary gain for performance or non-performance in the interests of the bribe-giver of a specific action, which the said official must or could perform using his/her authority.

Bribery of an employee of a non-state commercial or other non-state organization (Article 192.10 of the Criminal Code) - knowingly unlawfully giving an employee of a non-state commercial or other non-state organization material benefits or pecuniary gain for the performance or non-performance in the interest of the bribe-giver of specific actions, which the employee must or could perform using his/her authority, committed after an administrative punishment for the same actions.

Bribery of an employee of a non-state commercial or other non-state organization (Article 61.1 of the Code of Administrative Liability) - knowingly unlawfully giving an employee of a non-state commercial or other non-state organization material benefits or pecuniary gain for the performance or non-performance in the interest of the bribe-giver of a particular action which the employee must or could perform using his/her authority.

Bribery of an official of a public body, organization with state participation or a self-governing authority of citizens (Article 193.1 of the Code of Administrative Liability) - knowingly unlawfully giving an official of a public body, organization with state participation or a self-governing authority of citizens material benefits or pecuniary gain for the performance or non-performance in the interest of the bribe-giver of an action which the official must or could perform using his/her authority.

Giving of a bribe (to an official of a public authority/organization), mediation in bribery - fine of up to 100 basic calculation units (30 million Uzbek Soums), or restriction of freedom for up to 5 years, or imprisonment for up to 15 years.

Bribery of an employee of a public authority/organization - fine of up to 100 basic calculation units, or community service of up to 360 hours, or corrective labor for up to 3 years, or restriction of freedom for up to 5 years, or imprisonment for up to 8 years. 

Bribery of an official of a non-governmental organization - a fine of up to 300 basic calculation units (90 million Uzbek Soums), or corrective labor for up to 3 years, or restraint of freedom for up to 5 years, or imprisonment up to 8 years; 

Bribery of an employee of a non-governmental organization - a fine of up to 30 basic calculation units (9 million Uzbek Soums), or community service for up to 240 hours, or corrective labor for up to 1 year.

Commercial Bribery - a fine of up to 300 basic calculation units (90 million Uzbek Soums), or community service for up to 300 hours, or corrective labor for up to 3 years, or restriction of freedom for up to 5 years, or imprisonment for up to 5 years.

• Criminal Code;
• Code of Administrative Liability of the Republic of Uzbekistan. 

In accordance with the Law on Civil Service, in case of conflict of interests, a civil servant is required to immediately inform in writing his supervisor or upper-level public body, which, in turn, is required to promptly take measures to resolve it.

According to the Model Code of Ethics, civil servants should not allow personal interests that cause or may cause a conflict of interests in the performance of their duties or functions; if a conflict of interests arises, a civil servant should immediately inform their supervisor, who, in turn, should promptly take measures to prevent or resolve the conflict.

The pending Draft Law on Prevention of Conflict of Interests provides that officials of public bodies and organizations are obliged to inform their direct supervisor or a special division about a conflict of interest prior to making a corresponding decision and to report conflicts of interest in relation to other officials of that body (organization). In addition, according to the draft law, officials (employees) and their relatives must submit an annual declaration of interests.

The draft law also provides a number of prohibitions aimed at preventing conflicts of interests, i.e. : 

• seeking personal gain through abuse of official authority; 
• knowingly providing false or misleading information or concealing such information when disclosing conflict of interests; 
• being employed by an organization that is subordinate to a state body (organization) or under its common control, unless other requirements and conditions are stipulated by law;  
• being a founder (shareholder, participant) of a commercial organization, except when owning less than 10% of the shares of a publicly traded company; 
• owning shares or stakes in the authorized fund (authorized capital) of commercial organizations, which are objects of control of the body (organization) in which an official holds the post, as well as being a member of their management and supervisory bodies, except in cases when this activity is considered an official duty in accordance with the law. The same prohibition is established for close relatives of the official;
• participating as a representative in cases involving him/herself, his/her close relatives, or persons related to him/her in the body (organization) in which he/she holds the post unless he/she is considered a legal representative in accordance with the law; 
• participating in purchase and sale, granting or leasing property of the body (organization) in which he/she holds the post, or allowing close relatives to participate in it, except for the cases of sale through electronic auction.

Under the Law on Civil Service, civil servants are prohibited from accepting any gifts from natural or legal persons for the performance or non-performance of their official duties in the interest of such persons. The exception to this provision are gifts received for special merits based on a relevant decision of a public body, as well as gifts received as a result of achievements in competitions, awards in connection with public holidays, important dates, and other official events, as well as gifts the value of which does not exceed 5 basic calculation units (1.5 million Uzbek Soums), and gifts received during business trips and in connection with international and other official events. In addition, employees are prohibited from receiving any remuneration, benefits, or gifts from individuals and legal entities for the performance or non-performance of their official duties in the interests of those individuals or legal entities.

The Model Code of Ethics provides that civil servants cannot receive remuneration, benefits, or gifts for the performance or non-performance of their official duties in the interests of natural and legal persons and should not accept valuable gifts from managers and employees of entities and organizations related to the performance of their official duties as well as other public officials, even outside the working hours.

According to the Civil Service Act, civil servants are prohibited from, inter alia: 

• engaging in outside remunerated activities apart from pedagogical, scientific, and creative activities, except in cases stipulated by law;
• engaging in entrepreneurial activity
• creating entities of entrepreneurial activity, being their founder (participant), carry out organizational and management, administrative and economic functions in the entity of entrepreneurial activity, except for the cases of owning free-floating shares of joint stock companies within the requirements established by law;
• acquiring, directly or through representatives, shares, and stocks in organizations under the control of the public body where he/she serves or with which he/she has connections and interests;
• opening and maintaining accounts, owning immovable and other property located outside the territory of the Republic of Uzbekistan, except for accounts opened for the purpose of training, internships, and use of medical services in a foreign country, as well as property acquired and reported prior to entering the civil service.

The Model Code of Ethics provides that civil servants may not engage in entrepreneurial or other outside paid activity (apart from pedagogical, scientific, and creative activities) except in cases stipulated by law.

According to the Draft Law on Prevention of Conflict of Interests, civil servants (employees) are prohibited to: 

• be employed by an organization that is subordinate to a public body (organization) or is under its general control, except in cases where other requirements and conditions are prescribed by law; 
• be a founder (shareholder, participant) of a commercial organization, except when owning less than 10% of publicly traded shares in a joint stock company; 
• own shares or stocks in the authorized fund (authorized capital) of commercial organizations, which are objects of control of the body (organization) in which he/she holds the post, as well as a member of their governing and supervisory bodies, except for cases when this activity is considered an official duty in accordance with the law. The same prohibition is established for close relatives of the official.

• Law on Civil Service;
• Model Code of Ethics for Civil Servants, approved by Cabinet Decision No. 595-son of October 14, 2022 "On Additional Measures to Ensure Compliance with Ethics Rules by Public Civil Servants";
• Draft Law on Prevention of Conflict of Interests. 

Both the Criminal Code and the Corruption Crimes Proclamation provide for the following corruption offenses:

• giving or offering an advantage or a gift to an official in return for performing an act or omission in violation of his/her official duties or as a reward for performing an act falling within his/her official duties, before or after the performance of such an act;
• giving or offering an advantage or a gift to an official of a foreign state or an employee of an international organization with the intention of inducing him/her to perform or not to perform an act related to international trade in violation of his/her official duties;
• offering, giving or agreeing to give anything of value to an official or associated person without payment or with inadequate payment, except the giving or offering of a valuable gift regarded by national or local culture or custom as a joint expression of affection, or the giving of a gift to a close relative by marriage or blood or a close friend;
• accepting money, valuables, services or any other benefit from another person, even without the possibility of obtaining a personal benefit therefrom, for the purpose of giving it as a bribe to a public official, or using one's bank account to give it, or making arrangements for its giving, or acting as an intermediary for its giving, or providing a meeting place for its giving.

The "advantage" means:

a) any gift, loan, fee, reward or commission consisting of money, or of any valuable security or of other property or interest in property; 

b) any office, employment or contract; 

c) any payment, remission, discharge or liquidation of any loan, obligation or other liability, whether in whole or in part; 

d) any service or favour, including protection from any penalty or disability, incurred or apprehended or from any action of an administrative, civil or criminal nature, whether or not already instituted;

e) any release or waiver of a right or obligation; 

f) any other advantage or service other than those listed above and not assessable in terms of money; 

g) providing any of the benefits listed above, or facilitating or promising to provide them.

Bribery in the private sector is not punishable by law.

Under the Criminal Code, the penalty for corruption offenses committed by a legal entity is a fine ranging from 10,000 to 500,000 Ethiopian Birr, depending on the nature and gravity of the offense. In addition to the fine, the court may order that the guilty organization be permanently or temporarily barred from any contract or transaction with the State.

According to the Corruption Crimes Proclamation, regardless of the provisions of the Criminal Code, without prejudice to individual responsibility of the officials or employees, a juridical person other than administrative authorities involved in crimes of corruption shall be punishable with a fine, the amount of which, depending on the nature and the gravity of the offense, ranges from 20,000 to 80,000 Birr for each year of penalty for respective crimes punishable with imprisonment. Similarly to the Criminal Code, it is specified that the court may, in addition to the punishment, give an order depriving the culprit, permanently or temporarily, of its right to take part in any trade or transaction with public office, public enterprise or public organization.

Article 406 of the Criminal Code specifies that a participant in a corruption offense who, before bringing the case to court, provides important information about the crime committed and the role of its participants may be exempted from prosecution by the competent authority. The criteria for assessing the "importance" of the relevant information are defined in the Code of Criminal Procedure.

Similar provisions are provided for in the Corruption Crimes Proclamation.

• Criminal Code (Amharic, English);
• Proclamation No. 881/2015 on Corruption Crimes.

Both the Criminal Code and the Corruption Crimes Proclamation provide for the following corruption offenses:

• giving or offering an advantage or a gift to an official in return for performing an act or omission in violation of his/her official duties or as a reward for performing an act falling within his/her official duties, before or after the performance of such an act;
• giving or offering an advantage or a gift to an official of a foreign state or an employee of an international organization with the intention of inducing him/her to perform or not to perform an act related to international trade in violation of his/her official duties;
• offering, giving or agreeing to give anything of value to an official or associated person without payment or with inadequate payment, except the giving or offering of a valuable gift regarded by national or local culture or custom as a joint expression of affection, or the giving of a gift to a close relative by marriage or blood or a close friend;
• accepting money, valuables, services or any other benefit from another person, even without the possibility of obtaining a personal benefit therefrom, for the purpose of giving it as a bribe to a public official, or using one's bank account to give it, or making arrangements for its giving, or acting as an intermediary for its giving, or providing a meeting place for its giving.

The "advantage" means:

a) any gift, loan, fee, reward or commission consisting of money, or of any valuable security or of other property or interest in property; 

b) any office, employment or contract; 

c) any payment, remission, discharge or liquidation of any loan, obligation or other liability, whether in whole or in part; 

d) any service or favour, including protection from any penalty or disability, incurred or apprehended or from any action of an administrative, civil or criminal nature, whether or not already instituted;

e) any release or waiver of a right or obligation; 

f) any other advantage or service other than those listed above and not assessable in terms of money; 

g) providing any of the benefits listed above, or facilitating or promising to provide them.

Bribery in the private sector is not punishable by law.

Individuals are liable to imprisonment for a term of up to 15 years, depending on the nature and gravity of the offense, and a fine of up to 50,000 Ethiopian Birr. 

• Criminal Code (Amharic, English);
• Proclamation No. 881/2015 on Corruption Crimes.

The Ordinance on Disclosure and Regulation of Assets stipulates that officials may use their official duties only in the public interest and may not derive personal benefit from non-public information that they become aware of in the course of their official duties.

When a situation arises that may lead to a conflict between the official's official duties and his or her personal interests or the personal interests of his or her close relative, the official shall: 

• refrain from rendering a judgment or opinion on the case or from taking any action that may be incompatible with his/her official duties or that may jeopardize his/her loyalty; 
• report the situation to the appropriate superior officer.

In the event of a conflict between the official's official duties and his/her personal interests or the personal interests of his/her close relative, the official shall publicly admit his/her guilt and ask for an apology or resign from his/her position on his/her own initiative or at the request of the management.

The term "close relative" for the purposes of the Ordinance means ascendants, descendants, brothers, sisters and other persons related to the official by blood or marriage up to the third degree.

Government agencies may adopt their own codes of conduct that prohibit officials from pursuing personal interests using their official powers or any information obtained in the course of their official duties.

A draft Ordinance on the Prevention of Conflict of Interest was prepared in 2022, but has not yet been adopted.

The Criminal Code includes the concept of "gift" as part of corruption offences.

Federal government employees are prohibited from engaging in other activities that jeopardize service in a government agency or otherwise conflict with duties or are incompatible with the status of a government employee.

Under the Proclamation on Disclosure and Registration of Assets, any appointee, elected person or public servant may not receive any work-related benefits from persons whom he or she previously controlled [by virtue of the position held] for a period of 2 years after leaving office.

• Proclamation No. 668/2010 on Disclosure and Registration of Assets; 
• Proclamation No. 1064/207 on Federal Civil Servants. 

There are no particular regulations concerning liability of legal persons.

Any person who directly or indirectly gives or agrees or offers to give to any other person any gratification for the benefit of that other person or for the benefit of another person in order to act personally or by influencing another person so to act in a manner -

• that amounts to the illegal, dishonest, unauthorized, incomplete, or biased; or
• that amounts to the misuse or selling of information or material acquired in the course of the exercise, carrying out, or performance of any powers, duties or functions arising out of a constitutional, statutory, contractual or any other legal obligation;
• that amounts to the abuse of a position of authority, a breach of trust, or the violation of a legal duty or a set of rules;
• designed to achieve an unjustified result; or
• that amounts to any other unauthorized or improper inducement to do or not to do anything,

is guilty of the offense of corruption.

Similar actions committed against certain categories of persons (public officers, foreign public officers, judicial officers, etc.) are highlighted as separate corpus delicti of bribery.

Offering of unauthorized gratification to party to an employment relationship (Article 10) is a situation where any person who, directly or indirectly, gives or agrees or offers to give to any person who is a party to an employment relationship any unauthorized gratification, whether for the benefit of that party or for the benefit of another person in respect of that party doing any act in relation to the exercise, carrying out, or performance of that party's powers, duties, or functions within the scope of that party's employment relationship.

In addition, there are separate corpus delicti of corruption crimes in various areas (public procurement, sporting events, gambling, etc.).

There are also such crimes as:

• knowing that property or any part of any gratification is the subject of an offense, directly or indirectly, whether on behalf of himself/herself  or on behalf of any other pers, entering into or causing to be entered into any dealing in relation to such property, or using or causing to be used, or holding, receiving, or concealing such property or any part thereof;
• attempting, conspiring with any other person, or aiding, abetting, inducing, inciting, instigating, instructing, commanding, counseling or procuring another person to commit an offense in terms of the Act.

Fines, the amount of which is not limited. In addition to any fine, the court may impose a fine equal to five times the value of the gratification involved in the offense.

Perpetrators of corruption crimes may be put on a special Register, which means a prohibition on doing business with public bodies and organizations.

There is no statutory procedure for holding legal persons liable.

• Prevention and Combating of Corrupt Activities Act.

Any person who directly or indirectly gives or agrees or offers to give to any other person any gratification for the benefit of that other person or for the benefit of another person in order to act personally or by influencing another person so to act in a manner -

• that amounts to the illegal, dishonest, unauthorized, incomplete, or biased; or
• that amounts to the misuse or selling of information or material acquired in the course of the exercise, carrying out, or performance of any powers, duties or functions arising out of a constitutional, statutory, contractual or any other legal obligation;
• that amounts to the abuse of a position of authority, a breach of trust, or the violation of a legal duty or a set of rules;
• designed to achieve an unjustified result; or
• that amounts to any other unauthorized or improper inducement to do or not to do anything,

is guilty of the offense of corruption.

Similar actions committed against certain categories of persons (public officers, foreign public officers, judicial officers, etc.) are highlighted as separate corpus delicti of bribery.

Offering of unauthorized gratification to party to an employment relationship (Article 10) is a situation where any person who, directly or indirectly, gives or agrees or offers to give to any person who is a party to an employment relationship any unauthorized gratification, whether for the benefit of that party or for the benefit of another person in respect of that party doing any act in relation to the exercise, carrying out, or performance of that party's powers, duties, or functions within the scope of that party's employment relationship.

In addition, there are separate corpus delicti of corruption crimes in various areas (public procurement, sporting events, gambling, etc.).

There are also such crimes as:

• knowing that property or any part of any gratification is the subject of an offense, directly or indirectly, whether on behalf of himself/herself  or on behalf of any other pers, entering into or causing to be entered into any dealing in relation to such property, or using or causing to be used, or holding, receiving, or concealing such property or any part thereof;
• attempting, conspiring with any other person, or aiding, abetting, inducing, inciting, instigating, instructing, commanding, counseling or procuring another person to commit an offense in terms of the Act.

For crimes of corruption:

• if a sentence to be imposed by a High Court - a fine or imprisonment up to a period for imprisonment for life; 
• if a sentence to be imposed by a regional court - a fine or imprisonment for a period not exceeding 18 years; 
• if of a sentence to be imposed by a magistrate's court - a fine or imprisonment t for a period not exceeding 5 years. 

The same penalties may be imposed in case of attempting, conspiring with any other person, or aiding, abetting, inducing, inciting, instigating, instructing, commanding, counseling or procuring another person to commit an offense. In addition to any fine, the court may impose a fine equal to five times the value of the gratification involved in the offense.

Knowing that property or any part of any gratification is the subject of an offense, directly or indirectly, whether on behalf of himself/herself  or on behalf of any other pers, entering into or causing to be entered into any dealing in relation to such property, or using or causing to be used, or holding, receiving, or concealing such property or any part thereof, is punishable for individuals by a fine or imprisonment of up to 10 years in the case of a sentence to be imposed by a High Court or 3 years in the case of a sentence to be imposed by a magistrate's court.

Those guilty of committing corruption offenses related to contracting and public procurement can be placed on a special Register, which means a ban on doing business with government agencies and organizations.

• https://www.gov.za/sites/default/files/gcis_document/201409/a12-04.pdf.

The Public Service Regulations require an employee to recuse herself or himself from any official action or decision­making process which may result in improper personal gain, and this shall immediately be properly declared by the employee.

In addition, employees are required to annually disclose particulars of all his/her interests.

According to the Executive Members’ Ethics Act, Cabinet members, Deputy Ministers, and members of the Executive Council are prohibited from exposing themselves to any situation involving the risk of a conflict between their official responsibilities and their private interests.

In addition, these senior officials are required to disclose all their financial interests when assuming office and any financial interests acquired after their assumption of office, including 5 any gifts, sponsored foreign travel, pensions, hospitality and other benefits of a material nature received by them or by such persons having a family or other relationship with them as may be determined in the code of ethics.

In accordance with the Public Service Regulations, employees are prohibited:

• to receive, solicit or accept any gratification from any employee or any person in return for performing or not performing his/her official duties;
• to receive or accept any gift from any person in the course and scope of his/her employment, other than from a family member, to the cumulative value of R350 per year, unless prior approval is obtained from the relevant executive authority.

According to the Public Service Act, no officer or employee shall perform or engage himself/herself  to perform remunerative work outside his/her employment in the public service, without permission granted on the recommendation of the Commission by the relevant executing authority or an officer authorized by such authority.

Under the Public Service Regulations, an employee shall not conduct business with any organ of state or be a director of a public or private company conducting business with an organ of state, unless such employee is in an official capacity a director of a company listed in schedule 2 and 3 of the Public Finance Management Act 

According to the Executive Members’ Ethics Act, Cabinet members, Deputy Ministers, and members of the Executive Council are prohibited from undertaking any other paid work.

• Public Service Act;
• Public Service Regulations;
• Executive Members’ Ethics Act.