The growing complexity of the Brazilian regulatory landscape makes it essential for companies to adopt compliance practices as part of their defense and prevention in the corporate environment. By promoting a proactive approach in line with ethical and legal standards, compliance is proving to be an indispensable strategic resource for companies seeking to protect their rights and guarantee their sustainability in the competitive market.
Corporate compliance and integrity mechanisms
The anti-corruption law (Law No. 12.846/13) reinforces the importance of compliance as a preventive tool by requiring companies to implement integrity mechanisms, which seek not only to combat illegal practices but also to promote an ethical and transparent culture.
By creating compliance programs, companies facilitate the early identification of risks and ensure that their practices are in line with ethical and legal standards. In the tax sphere, for example, this translates into internal controls that ensure a robust organization of documents, which is essential for administrative and, when necessary, judicial defense.
Recently, the decision by CARF’s 3rd panel, rejecting an appeal for failure to present evidence in time, reaffirmed the importance of tax management based on solid compliance practices. This case highlights how organized documentation and respect for procedural deadlines not only prevent costly litigation, but also reinforce the legal certainty of business operations.
This scenario requires companies to adopt a preventive approach to complying with tax obligations, with the support of complete documentation from the start of the administrative process, avoiding litigation and high costs.
In these cases, the implementation of an effective compliance program brings practical benefits, such as reducing the risk of tax credit disallowances and greater efficiency in litigation management. For companies that carry out tax offsets, it is essential that proof of the materiality of the credits is well documented, which facilitates the defense and minimizes the need for costly legal disputes.
In addition, a solid compliance program can be a competitive differentiator, reducing penalties and allowing the company to enter into leniency agreements, as provided for in the anti-corruption law.
Compliance and corporate governance: Alignment and benefits
Compliance is also in line with the pillars of corporate governance, which involve transparency, responsibility and accountability to stakeholders.
According to the IBGC – Brazilian Institute of Corporate Governance, governance promotes business practices that increase security, the quality of decisions and competitiveness. Compliance and governance together form a support structure that benefits the company by mitigating risks, preserving its reputation and guaranteeing transparency, fundamental factors in an increasingly demanding and regulated market.
For many organizations, adopting good compliance practices is a way of achieving a reputation for reliability, which is essential for attracting and retaining customers, investors and partners. This synergy between compliance and corporate governance contributes to an ethical and upright market, where companies committed to these values are able to stand out and achieve sustainability in their operations.
Conclusion: Compliance as a pillar of sustainability and competitiveness
In this context, compliance is an essential investment to ensure compliance and also a resource for administrative defense. The creation of compliance policies and processes allows companies to develop safer tax management and improve their ability to respond in the event of questioning or inspection. This proactive stance is fundamental to guaranteeing legal certainty and strengthening corporate governance, contributing to a more ethical and sustainable business environment.
Thus, compliance goes beyond a set of rules to be followed: it is an essential element in guaranteeing the continuity and health of business operations, promoting transparency, integrity and risk prevention in a challenging regulatory and economic scenario.
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1 https://www.migalhas.com.br/depeso/392310/compliance-processual-e-as-oportunidades-tributarias
2 SALEMA, Rodolfo Fernandes de Souza. ASPECTOS LEGAIS DO COMPLIANCE COMO FERRAMENTA DE GESTÃO EMPRESARIAL ESTRATÉGICA. Available in magazine-esa-11-cap-09.
3 LEAL, Rogério Gesta; RITT, Caroline Fockink. A PREVISÃO DOS MECANISMOS E PROCEDIMENTOS INTERNOS DE INTEGRIDADE: COMPLIANCE CORPORATIVO NA LEI ANTICORRUPÇÃO: SUA IMPORTÂNCIA CONSIDERADO COMO UMA MUDANÇA DE PARADIGMAS E EDUCAÇÃO EMPRESARIAL.
4 BORGES DE OLIVEIRA, Emerson Ademir. COMPLIANCE E LEI ANTICORRUPÇÃO. Magazine of the Minas Gerais Law School, V.23, N.45, pg. 367.
Available in: https://www.migalhas.com.br/depeso/432370/compliance-na-defesa-empresarial-no-processo-administrativo
Autor: Omar Jose Amazonas Ferreira • email: omar.ferreira@ernestoborges.com.br
