The IRS and the Council for Financial Activities Control (COAF), together with TSE (Superior Electoral Court), They will join forces to monitor suspected of cash use for cash 2 campaign in the elections this year. For the first time, the three organs will act preventively to investigate possible money laundering crime of candidates and donors through the use of resources in kind.
The suspicion is that candidates make false statements to the Electoral Justice and the Treasury, informing own values in kind at home, actually, Do not have. It's called 'mattress' washing, define as members of control bodies. for researchers, such cases can set 'pre-money laundering'.
The false statement would aim, after the election, turn the campaign to spare for their own money or inject illicit source resource to fund electoral expenses.
In 2014 declared R $ 300 million in cash for 7,6% of total 26.259 candidates. Already in 2016, as mayors and councilors were elected, 12,28% of 497.697 candidates declared to have R $ 1,679 billion species (see table).
The donation from companies to finance campaigns are prohibited from 2015 determination by the Supreme Court. In this year, the election will be financed through the Electoral funds - which will include R $ 1,7 billion divided between the parties - and Partisan, which will have an additional $ 888,7 millions, plus individual donations. Both funds are stocked with public resources of the Union.
While the TSE is responsible for overseeing the elections, control agencies will use their techniques to try to identify possible suspect cases with data crossing. With this information, Revenue and COAF shall inform the Electoral Court.
The ESP / Broadcast found that, dentro do TSE, is not disposed to the use of any 'hits' in suspected political home to check if the person, indeed, saves resources. Under Brazilian law, Revenue may require the taxpayer to prove the information provided in the declaration and the Electoral Court without judicial authorization.
The transfer of work of the TSE information to regulatory agencies is almost in 'real time', held as the candidates provide information collected by the court.
The focus will also be monitoring the donors to identify whether the electoral transfer was made by an 'orange'. It will be a very agile work, according to a source involved in the discussions.
The method that will be used, in the case of Revenue, It was recently tested in Santa Catarina in Operation Scrooge. In April, the taxman that mapped, in 2017, 621 people had declared keep R $ 1 million or more stored indoors. Based on this information, auditors visited these taxpayers to find out if indeed the money existed and what was the source generating the amount.
After three months of supervision, the number of people who claimed to keep the amount of R $ 1 million fell 55%, according to information released by the IRS. Taxpayers caught in the inspection ended rectifying the declaration of income tax or lowering and even resetting the value declared in kind.
Similarly, over the election, Revenue plans to map out candidates who declare these values and then check the veracity of the information and the source of the money, according to sources.
Another area is the mapping of suspicious transactions to the eve of election. To monitor possible looting and major deposits the COAF should monitor transactions involving political parties and service providers to monitor accounts suspected cases of laundering and corruption.
The COAF keep, throughout the electoral race, a situation room with the participation of several other agencies to monitor suspicious transactions. As in the case of Revenue to verify some sort of handling suspected, the COAF will forward the data to the TSE for politicians to be fined. The team will be starting this month until the end phase accountability.
The situation room also participate representatives of the intelligence community of the Federal Prosecutor, Federal police, Revenue and the Federal Audit Court (TCU).
In the first general election without funds from donations by companies, Electoral Justice plans to tighten surveillance against the use of SSNs of oranges to simulate contributions to campaigns, crossing databases produced by the IRS and other agencies.
Superior Electoral Court of the technical (TSE) working in monitoring campaign accounts estimate that, with the reduction of the total resources available compared to previous campaign can be an increase in cash practice 2.
One of the ways used for money laundering undeclared in the campaign is to find people who can take, within the allowed quota (up until 10% income in the previous year), a simulated transfer, what, actually, was not it.
Analyzes of the accountability of municipal elections 2016 indicated thousands of suspected cases, as SSNs of dead, unemployed, people enrolled in social programs and income transfers from the federal government, as the Bolsa Família. They appeared as campaign donors in the list declared to the Electoral.
Besides that, but of 300 CPFs mapped thousand escaped the base of the tax authorities - not tried to persons exempt, exempt from income tax statement of Individuals, but alleged donors who had never reported to have source of income to Revenue.
The adopted control mechanism currently detects these cases and alerts the authorities through financial intelligence reports, employed in the analysis of accounts - after the end of the campaign, when the Electoral Court may make representations.
Over a week, TSE gathers donations recorded each 72 hours by the candidates and compile every Friday. The material is sent to the Federal Audit Court (TCU), so that they are made to research and the intersection of information in government databases (Bolsa Família beneficiaries, General Register of Employed and Unemployed, among others). The Electoral Prosecutor is reported if there is suspicion of fraud.