The New RERCT offers a unique opportunity to regularize assets and rights, both in Brazil and abroad, that were not previously declared to the Federal Revenue Service of Brazil and the Central Bank of Brazil. By joining the program, taxpayers ensure immunity from prosecution for crimes associated with the omission of these assets, such as currency evasion and tax evasion.
Tax and Penalty
To regularize these assets, the taxpayer must pay:
- Income Tax: 15% on the total value of the assets.
- Penalty: 100% of the tax amount, totaling 30% of the regularized value.
Calculation Basis
The regularization is calculated based on the value of the assets and rights as of December 31, 2023.
Who Can Join?
The New RERCT is available to both individuals and legal entities, including politically exposed persons, without restrictions on participation.
Source of Assets and Rights
Simply joining the New RERCT does not authorize automatic questioning by the Federal Revenue Service. Any further investigation will depend on external evidence.
Adhesion Deadline
The deadline for joining the program is 90 days from the publication of the law and its regulation.
This measure represents an opportunity to regularize your tax situation with legal security, avoiding future complications and severe penalties.
If you have any questions or need assistance, please contact us to clarify your doubts.