《预防和打击腐败法》第 28 和第 29 条将贪污部分地定为犯罪。第 29 条限于将财产转移到公职人员本人以外的其他人或代理人的行为。此外，第 28 条不涵盖第三方利益。
Embezzlement is partially criminalized in Sections 28 and 29, PCCA. Section 29 is limited to acts where property is diverted to another person or agent than the public official himself. Moreover, the third party benefit is not covered by Section 28.