Normative Instruction Coaf No. 1, of July 16, 2026 — Publishes complementary instructions for the fulfillment of duties established by the Financial Activities Control Council – Coaf for those who, pursuant to § 1 of art. 14 of Law No. 9,613, of March 3, 1998, are subject to its supervision

Divulga instruções complementares para o cumprimento de deveres estabelecidos pelo Conselho de Controle de Atividades Financeiras - Coaf por parte daqueles que, na forma do § 1º do art. 14 da Lei nº 9.613, de 3 de março de 1998, se sujeitam à sua supervisão nos termos da sua Resolução nº 36, de 10 de março de 2021, referente à adoção de políticas, procedimentos e controles internos de prevenção à lavagem de dinheiro, ao financiamento do terrorismo e ao financiamento da proliferação de armas de destruição em massa.

Normative Instruction Coaf No. 1, of July 16, 2026, published in the DOU of July 28, 2026

Published on 10/08/2026 18:49

Share:

THE PRESIDENT OF THE COUNCIL OF FINANCIAL ACTIVITY CONTROL – COAF, exercising the powers conferred by item IX of art. 20 of the Internal Regulations of the Council of Financial Activity Control – Coaf, annexed to Resolution No. 427, of October 16, 2024, of the Collegiate Board of the Central Bank of Brazil – BCB, and considering the provisions of arts. 10, 11 and 14, § 1, of Law No. 9.613, of March 3, 1998, arts. 2 and 6 of Coaf Resolution No. 36, of March 10, 2021, arts. 6 and 17 of Coaf Resolution No. 41, of August 8, 2022, resolves:

Art. 1 This Normative Instruction establishes complementary instructions for the fulfillment of duties set by the Council of Financial Activity Control – Coaf under Coaf Resolution No. 36, of March 10 2021, and Coaf Resolution No. 41, of August 8 2022 for those who, pursuant to § 1 of art. 14 of the Law, are subject to its supervision.

Art. 2 For the purpose of complying with the provisions of arts. 2, § 1, I, sub‑item “c”, and 6, § 3, of Coaf Resolution No. 36, 2021, and arts. 6, § 3, and 17, sole paragraph, III, of Coaf Resolution No. 41, 2022, the following operations and transactions are subject to reinforced due‑diligence measures:

I – natural or legal persons established, domiciled or incorporated in jurisdictions identified by the Financial Action Task Force – FATF as high‑risk, non‑cooperative or with significant deficiencies in anti‑money‑laundering and counter‑terrorism financing regimes and proliferation of weapons of mass destruction – AML/CFT;

II – financial institutions, including foreign ones, located in jurisdictions covered by item I;

III – corporate structures, control chains, ultimate beneficial owners or representatives that are directly or indirectly linked to such jurisdictions;

IV – any other situation classified as high‑risk, pursuant to instructions issued by the Coaf Plenary.

§ 1 The reinforced due‑diligence measures referred to in the caput must include, at a minimum:

I – obtaining and verifying additional information on the identity of the client, the ultimate beneficial owner, the corporate structure and the source of resources and assets;

II – continuous and reinforced monitoring of the operations and transactions, with greater frequency and depth;

III – formal and traceable documentation of the analyses performed, the decisions taken and the measures adopted;

IV – approval by a hierarchical level higher than the one ordinarily applied for the type of operation or transaction to be carried out.

Art. 3 For the situations mentioned in Art. 2, the Coaf Plenary may determine the adoption of additional measures when:

I – expressly requested by FATF; or

II – a high risk to the integrity of the AML/CFT system is identified, regardless of an express request from FATF.

§ 1 The additional measures referred to in the caput may include, among others:

I – restrictions or additional conditions for establishing business relationships;

II – limitation, postponement or refusal of certain operations or products;

III – requirement of additional information or proof;

IV – termination of business relationships when the risks are considered unacceptable and unmitigable.

Art. 4 Coaf publishes the list of countries listed by FATF through a notice disseminated by the Financial Activity Control System – Siscoaf.

Art. 5 This Normative Instruction enters into force on August 3 2026.

JULIANA PETRIBÚ GORENSTEIN

Substitute