《刑法》第 112 条管辖没收犯罪所得和在实施犯罪时使用的或打算使用的工具。 以没收为目的的冻结受《刑事诉讼法》第 166 条、第 167 条第 2 款和第 215 至 220 条以及《第 735 号法案》第 33 条管辖。 《第 735 号法案》规定建立一个机构管理被扣押、没收或抛弃的资产，但尚未 建立此种机构，因为该法案是近期才通过的。如前所述，《第 735 号法案》述及 了几项但非全部腐败罪。 《刑法》第 112 条管辖没收已经转变或转化为其他资产的犯罪所得。该法律可解释为，如果此类资产已经与从合法来源获得的资产相混合，则适用于没收价值最高达到有关资产的价值，还适用于没收或扣押此类犯罪所得产生的收入或 其他利益。举证责任一向由检察机关承担。 《刑法》第 112 条规定，没收不应损害已经合法获得有关资产的善意第三方的权利。
Article 112 of the Criminal Code governs confiscation of the proceeds of crime and of the instrumentalities used in or destined for use in the commission of an offence. Freezing for the purpose of confiscation is governed by articles 166, 167, paragraph 2, and 215 to 220 of the Code of Criminal Procedure and article 33 of Act No. 735. While Act No. 735 provides for the establishment of a unit for the administration of seized, confiscated or abandoned property, the unit has not yet been established owing to the fact that the Act was adopted relatively recently. As previously mentioned, Act No. 735 refers to several but not all corruption offences. Article 112 of the Criminal Code governs the confiscation of proceeds of crime that have been transformed or converted into other property. The law can be interpreted to mean that it applies to confiscation up to the value of the property in question when such property has been intermingled with property acquired from legitimate sources and to confiscation or seizure of income or other benefits derived from such proceeds of crime. The burden of proof always lies with the prosecuting authority. Article 112 of the Criminal Code provides that confiscation shall not prejudice the rights of bona fide third parties who have legally acquired the property in question.