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Bribery and Corruption in Argentina: An Overview

Here are the answers to frequently asked questions about bribery and corruption in Argentina.

What is Bribery and Corruption under Argentine Law?

• Under Argentine law, bribery is defined as the act of giving or offering a gift to a public official in exchange for performing an act related to their duties.
• Corruption is also considered a crime when a public official accepts a gift or promise in exchange for performing or not performing an act related to their duties.

Specific Laws and Regulations

• The Criminal Code (Article 256-266) specifically addresses bribery and corruption.
• Law No 27,401 establishes criminal liability for legal entities that engage in corrupt activities.

Regulatory and Supervisory Bodies

• The Argentine government has established several agencies to prevent and investigate bribery and corruption, including:
  • Attorney General’s Office (Procuración de Justicia)
  • National Anti-Corruption Agency (Agencia Nacional Anticorrupción)

Powers of Investigation, Prosecution, and Enforcement

• Federal courts have the authority to conduct investigations, order searches, and compel disclosure of evidence.
• The Attorney General’s Office and the National Anti-Corruption Agency may also conduct investigations and gather evidence.

Right to Bail in Criminal Proceedings

• In Argentina, the right to bail is guaranteed by law (Article 14, Constitution).
• However, the court may deny bail if there are reasonable grounds to believe that the accused will flee or pose a threat to public safety.

Safeguards for Individuals Who Report Bribery and Corruption

• Under Argentine law (Article 250, Criminal Procedure Code), certain individuals, including government officials, legislators, and members of the judiciary, may be required to answer written reports instead of testifying as witnesses.

Powers of Interview in Investigations

• Both judges and prosecutors have the power to conduct interviews.
• Police forces may also perform or execute witness interviews by order of said authorities.

Powers of Search/Compel Disclosure

• National and provincial police forces are empowered to conduct searches/compel disclosure by order of federal courts.

Criminal Liability for Bribery and Corruption

• Under Argentine law (Article 256-266), public officials who accept gifts or promises in exchange for performing or not performing acts related to their duties may face imprisonment from one to six years and perpetual special disqualification from public office.
• Legal entities may face criminal liability for corrupt activities.

Sanctions for Participating in Bribery and Corruption

• The sanctions for participating in bribery and corruption include:
  • Imprisonment from one to six years (Article 258, Criminal Code)
  • Perpetual special disqualification from public office (Article 256, Criminal Code)
  • Fines and other administrative penalties for legal entities

Tax Treatment of Bribes and Corrupt Payments

• There is no explicit prohibition on deducting bribes or corrupt payments under Argentine law.
• However, the government has stated that the deductibility of bribes is implicitly prohibited by Argentine tax law.
• Net losses arising from illegal operations are non-deductible (Article 88(j), Income Tax Law).

Deductibility of Ransom Payments

• A ransom paid to release an individual may be deductible as an extraordinary loss if the following conditions are met:
  • The kidnapping must be proved before the judiciary or police authorities
  • The victim must be essential for the development of the company
  • The payment must be made by the company
  • The payment must be duly proved.