ARTICLE · 18 FEBRUARY 2016

Amnesty Law Is Partially Approved

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

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After several months of discussion, the highly anticipated law known as the Amnesty Law, Law No. 13,254/16, ("Amnesty Law"), was published yesterday in the Official Gazette.

BrazilTax

Alessandro Amadeu Da Fonseca

Marcelo Trussardi Paolini

Nicole Prado De Oliveira

Carolina Maia Barcelos

After several months of discussion, the highly anticipated law known as the Amnesty Law, Law No. 13,254/16, ("Amnesty Law"), was published yesterday in the Official Gazette. This law establishes the Special Regime for Exchange and Tax Regularization, (Regime Especial de Regularização Cambial e Tributária – "RERCT") which regulates funds, assets or rights, having a licit origin, transferred, held abroad or repatriated that have not been declared or have been declared improperly to tax authorities by individuals who are resident or domiciled in Brazil.

Bill of Law No. 186/15 ("Bill of Law") initially introduced RERCT and the Plenary of the Brazilian Senate, in a session held last December 15, approved it. Recently, President Dilma Rousseff vetoed portions of the Bill.

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