Normative Instruction Coaf No. 7, April 9, 2021 – Complementary instructions for communication duties to the Financial Activities Control Council

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Divulga instruções complementares para o cumprimento de deveres de comunicação ao 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 23, de 20 de dezembro de 2012, referente aos supervisionados que comercializem joias, pedras e metais preciosos, e da sua Resolução nº 25, de 16 de janeiro de 2013, referente aos supervisionados que comercializem bens de luxo ou de alto valor ou intermedeiem a sua comercialização.

Publicado em 18/06/2021 00:52Modificado em 18/01/2024 17:16

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Instrução Normativa Coaf nº 7, de 9 de abril de 2021

The President of the Financial Activities Control Council – Coaf, exercising the powers conferred by items II and IV of art. 9 of the Statute approved by Decree No. 9,663, of January 1, 2019, kept in force, insofar as compatible with Law No. 13,974, of January 7, 2020, in the form of art. 9 of Law No. 13,901, of November 11, 2019, and considering the provisions of arts. 11, § 1, and 14, § 1, of Law No. 9,613, of March 3, 1998, as well as arts. 9, item III, 10 and 21 of Coaf Resolution No. 23, of December 20, 2012, and arts. 4, item II, and 12 of Coaf Resolution No. 25, of January 16, 2013, resolves:

Art. 1º This Normative Instruction establishes complementary instructions for the fulfillment of communication duties to the Financial Activities Control Council – Coaf foreseen in item II of art. 11 of Law No. 9,613, of March 3, 1998, by those who, pursuant to § 1 of art. 14 of the Law, are subject to its supervision under Resolution Coaf No. 23, of December 20, 2012, and Resolution Coaf No. 25, of January 16, 2013.

Art. 2º For the purpose of complying with the provisions of art. 10 of Coaf Resolution No. 23, of 2012, and art. 5 of Coaf Resolution No. 25, of 2013, supervised entities must give special attention to the execution or proposal of an operation or a situation that involves any of the hypotheses described below, in order to communicate it to Coaf if, by its characteristics regarding the parties involved, values, manner of execution, instruments used or lack of economic or legal basis, it could constitute an indication of crimes provided for in Law No. 9,613, of 1998, or be related to them:

I – any type of acquisition, including of asset, product, service, right or any other good:

a) apparently incompatible with the activities or the economic‑financial capacity of the acquiring party, known or presumed from the circumstances;

b) for which there is observed willingness to negotiate prices or conditions outside market standards;

c) that involves, without a plausible justification:

1. payment by a third party, even if authorized by the beneficiary;

2. over‑payment followed by a later refund or request for refund of the amount;

3. cancellation or withdrawal and the related refund or request for refund of the payment, in whole or in part;

II – any type of acquisition by a public agent or politically exposed person (PEP), as recognized under the applicable legislation, including of asset, product, service, right or any other good, that involves cash resources;

III – acquisition of a vehicle intended for aerial or waterborne displacement in a border area or that presents a considerable crime index;

IV – acquisition of a vehicle under the "fleet" modality by:

a) an individual;

b) a legal entity recently constituted or without experience in this market, or whose activity is not related to the use of a vehicle fleet;

c) a legal entity whose patrimony or economic‑financial capacity, known or presumed from the circumstances, is not compatible with the acquisition of a vehicle fleet; and

V – execution of deposit(s) with cash resources in bank account(s), payment account(s) or equivalent(s) of any type in an amount equal to or greater than the limit established in art. 9, item I, of Coaf Resolution No. 23, of 2012, or in art. 4, item I, of Coaf Resolution No. 25, of 2013, as applicable, even if such amount is verified in relation to a set of multiple situations or operations carried out or proposed involving the same parties, directly or indirectly, within a six‑month period;

VI – resistance to providing documentation or information requested for the identification, registration or record of a client or of the operation, or provision of such documentation or information in a manner that may raise doubt about its veracity or accuracy.

Art. 3º The communication to Coaf referred to in art. 2 must:

I – contain all elements resulting from the analysis referred to in that article that indicate why the supervised entity recognized the situation, operation or proposal as suspicious or atypical, in order to motivate the forwarding of the communication; and

II – be carried out, in accordance with art. 12 of Coaf Resolution No. 23, of 2012, and art. 6 of Coaf Resolution No. 25, of 2013, through the Financial Activities Control System (Siscoaf), an electronic means made available on Coaf’s website at its current address https://www. or any other that may succeed it.

Single paragraph. The analysis referred to in item I of the caput must be demonstrable before Coaf regardless of whether it resulted, or not, in a conclusion that led the supervised entity to forward the communication.

Art. 4º Independently of the characterization of any hypothesis indicated in the items of art. 2, any situation, operation or proposal that, by its characteristics regarding the parties involved, values, manner of execution, instruments used or lack of economic or legal basis, may constitute an indication of crimes provided for in Law No. 9,613, of 1998, or be related to them, must be communicated to Coaf for compliance with arts. 10 and 12 of Coaf Resolution No. 23, of 2012, and arts. 5 and 6 of Coaf Resolution No. 25, of 2013.

Art. 5º With the entry into force of this Normative Instruction, Normative Instruction Coaf No. 4, of October 16, 2015, is revoked.

Art. 6º This Normative Instruction enters into force on June 1, 2021.

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