ARTICLE · 18 JANUARY 2016

Tax And Criminal Amnesty Program For Non-Declared Assets

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Law no. 13.254/2016 concerning the amnesty program for assets held outside Brazil and non-declared to the Brazilian Federal Revenue ("RFB") and to the Brazilian Central Bank ("BACEN") was published today (January 14, 2016).

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Ana Cláudia Utumi

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Law no. 13.254/2016 concerning the amnesty program for assets held outside Brazil and non-declared to the Brazilian Federal Revenue ("RFB") and to the Brazilian Central Bank ("BACEN") was published today (January 14, 2016). It presents taxpayers with an opportunity to disclose ownership of undeclared assets held outside the country with the benefits of (i) reduced taxes and penalties, and (ii) a general amnesty for criminal purposes. This is an unique opportunity that will not be presented again so soon.

To put this measure in perspective, Brazilian tax authorities are currently engaged in efforts to improve cross-border exchange of information. In 2015, Brazil started the automatic exchange of information with the United States, receiving, according to the RFB, data of approximately 25,000 bank accounts held by Brazilians in that country. In addition, in 2018, Brazil will start the automatic exchange of information with more than 60 countries that signed the Common

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