Legislation

RERCT: RFB publishes updating for regime rules

The RFB Normative Instruction 1832 was published on the State Official Gazette, of September 24, 2018, providing changes in NI 1627/16 and 1704/17, ruling the exclusion cases of the program, also informing the procedures for the review of stated values.

According to the Federal Revenue of Brazil (RFB), the new normative instruction "is in line with the understanding of the National Treasury Attorney that the cases of an untrue statement by the taxpayer not convicted in criminal processes, was a resident or domiciled in Brazil on June 30, 2016, or, on the date of publication of the Law 13254, of 2016, did not holding position, jobs or public management or elective functions and did not have a spouse or consanguine or relatives to the second (2nd) grade or by adoption in these conditions will result in the exclusion from the RERCT program and not the nullity of the statement itself”.

Access the contents of the Normative Instruction RFB 1,832 here.