As we reported in our Legal Bulletin of February 8, 2022, by the end of June, some companies that have capital overseas, as well as some individuals and legal entities that have assets abroad, are obliged to meet the deadline for submission of their respective mandatory statements as we will present below.
To support the companies, RONALDO MARTINS & Associados Attorneys at Law relies on a dedicated team, commanded by the Head of International Taxation and Wealth Planning Strategies, Rodrigo Martins, to offer support for the following obligations:
Economic Financial Statement – DEF (SISBACEN RDE-IED) – QUARTERLY:
– DEF Registry of national companies receiving foreign direct investment in their share capital, in any amount, and which have accounted for SHAREHOLDERS’ Equity and/or TOTAL ASSETS, on 03/31/2022, in an amount equal to or over R$250,000,000.00 (two hundred and fifty million reais).
– DUE DATE: 06/30/2022.
STATEMENT OF BRAZILIAN CAPITAL ABROAD – QUARTERLY
– Return of DCBE by Individuals or Legal Entities, resident and domiciled in Brazil, who had, on June 31, 2022, assets in the amount of or over US$ 100.000.000,00 (ONE HUNDRED MILLION DOLLARS).
– DUE DATE:
– Quarterly statement referring to the base date of 03/31 – between 04/30 and 6pm of 06/05;
– Quarterly statement referring to the base date of 06/30 – between 07/30 and 6pm of 09/05;
– Quarterly statement referring to the base date of 09/30 – between 10/31 and 6pm of 12/05;
IMPORTANT: The lack or delay in the provision of information linked to such obligations may lead to the application of penalties by the Central Bank.
FOREIGN INVESTMENT IN BRAZIL AND SISBACEN RECORDS – RDE-IED
The registration of foreign capital in the Central Bank of Brazil is based legally on laws no. 4,131, no. 9,069 and no. 11,371. Regulation No. 3,844, in Annex I, and Memorandum No. 3,689, with the amendments instituted by Regulation No. 4,533 and Memoranda numbers 3,814 and 3,822, regulate the registration of foreign capital in the modality of direct investment – FDI:
Companies receiving foreign direct investment with equity or total assets EQUAL TO OR OVER R$ 250,000,000.00
Should include in the specific option of the RDE-IED system, economic and financial information, according to the calendar below:
Until March 31, referring to the base date of December 31 of the previous year;
Until June 30, referring to the base date of March 31;
Until September 30, referring to the base date of June 30;
Until December 31, referring to the base date of September 30.
BRAZILIAN ASSETS OVERSEAS (DCBE)
Statement of Brazilian Investments Abroad (CBE) in Central Bank has legal basis on Regulation 3.854, of 05/27/2010 and Memorandum 3.624, of 02/06/2013, which regulate the DCBE Quarterly Statement Return:
Whoever holds an asset abroad with a total value OF OVER US$ 100,000,000.00 (ONE HUNDRED MILLION DOLLARS), ion March 31, June 30 and September 30 of every base year – CBE – Quarterly.
– Quarterly statement referring to the base date of March 31, within the period of April 30 and at 6pm of June 5;
– Quarterly statement referring to the base date of June 30, within the period of July 31 and at 6pm of September 5;
– Quarterly statement referring to the base date of September 30, within the period of October 31 and at 6pm of December 5.