ARTICLE · 14 MARCH 2016

Brazilian Special Tax And Currency Exchange Regularization Regime

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RERCT provides for the regularization of unreported assets of lawful origin, remitted, maintained abroad or repatriated until 31 December 2014 by Brazilian residents.

BrazilWealth Management

Maria Pia Buchi

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Law no. 13.254 of January 13, 2016 (Law no. 13.254/2016), which enacts the Special Tax and Currency Exchange Regularization Regime (RERCT), was published on January 14, 2016 on the Official Gazette and it is a result of the President's sanction on Bill of Law 186/2015 approved by the Brazilian Congress last December, with 12 vetoes.

RERCT provides for the regularization of unreported assets of lawful origin, remitted, maintained abroad or repatriated until 31 December 2014 by Brazilian residents.

Taxpayers are granted a period of 210 days to start the regularization process, after the regulation of RERCT by the Brazilian Internal Revenue Service (expected to be published until March 15, 2016).

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