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Brazil: Companies with Foreign Capital to Submit Declaration with Central Bank by November 1, 2011

Brazilian companies, which have direct participation of non-residents in their capital stock as on December 31, 2010, are now required to provide a declaration to the Central Bank of Brazil by November 1, 2011. The declaration should contain certain financial and other related details of the company.

Brazilian companies that are debtors of credit granted by non-residents with an outstanding balance of US $ 1,000,000 or higher, as on December 31, 2011, are also subject to the above requirement.

Companies could attract penalties ranging between R$ 25,000 - R$ 50,000 or 1% - 2% of the total amount in the declaration, whichever is less, if they:

  • Fail to submit the declaration; and/or
  • Fail to meet the deadline and submit the declaration late; and/or
  • Provide incomplete or false information.

This compliance requirement arises due to “Foreign Capital Census” recently announced by the Central Bank of Brazil. The information would facilitate the Central Bank of Brazil to compute and assess foreign investments in the Brazilian economy.

Please call/email for more details on the issue and the required information for the declaration.

Disclaimer :

Published: October 19, 2011. The information provided on this page is intended merely to highlight issues for general information purposes only. It is not comprehensive nor does it provide legal advice. Any information is subject to change without notice. No liability whatsoever is accepted by Nair & Co.

 
 
 

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