Declaration to the Central Bank of Brazilian Capitals Abroad - CBE

Declaration to the Central Bank of Brazilian Capitals Abroad – CBE

These capitals must be declared to the Central Bank, annually or quarterly, depending on the framework. The declaration is mandatory for individuals or legal entities resident, domiciled or headquartered in the country, who hold, abroad, assets that total:

US $ 100,000.00, or equivalent in other currencies, as of December 31 of each base year – CBE Annual.

US $ 100,000,000.00, or equivalent in other currencies, as of March 31, June 30 and September 30 of each base year – CBE Quarterly.

The fines for not declaring or in other cases provided for in the legislation vary from R $ 2,500.00 to R $ 250,000.00, which may be increased by 50% in some cases.

The deadlines for filing the declaration are fixed, as follows:

For the annual declaration referring to the base date of December 31 of each year: from February 15 at 6 p.m. on April 5 of the following year.

For the quarterly statement referring to the base date of March 31: from April 30 at 6:00 p.m. on June 5 of the same year.

For quarterly statement referring to the base date of June 30: from July 31 at 6:00 p.m. on September 5 of the same year.

For the quarterly statement referring to the base date of September 30: from October 31 at 6:00 p.m. on December 5 of the same year.

More information: reginaldo.santos@correiadasilva.com.br

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Category: CONSULTATIVE AND ECONOMIC LITIGATION, Reginaldo Angelo dos Santos, TAXATION

Tags: centralbank, correia dasilva advogados, csa, dcbe, declarationofbraziliancapitalabroad

Posted in: 18/02/2020

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