The purpose of this research is to analyze the review of the Telegram Letter concerning the return of corruption funds against Law Number 31 of 1999 concerning the Eradication of Corruption Crimes. It also aims to analyze the ideal review of the Telegram Letter concerning the return of corruption funds against Law Number 31 of 1999 concerning the Eradication of Corruption Crimes. The method used is normative legal research. Based on the research results, it is known that the review of the Telegram Letter concerning the return of corruption funds against Law Number 31 of 1999 concerning the Eradication of Corruption Crimes shows that the Telegram Letter can override the Law; if state losses are returned, the criminal offense will be terminated at the investigation stage. The existence of this Telegram Letter allows the return of state losses to halt the investigation, which contradicts Article 4 of Law Number 31 of 1999 concerning the Eradication of Corruption Crimes, which states that the return of state financial or economic losses does not abolish the criminal prosecution of the perpetrator as referred to in Article 2 and Article 3. Ideally, the review of the Telegram Letter concerning the return of corruption funds against Law Number 31 of 1999 concerning the Eradication of Corruption Crimes should emphasize the return of state losses without abolishing the corruption crime itself. As an extraordinary crime, corruption possesses a higher complexity compared to conventional crimes or even other special crimes. Particularly in the investigation stage of corruption crimes, there are several authorized investigative institutions empowered to handle the investigative process against perpetrators involved in these corruption offenses.