{"id":192,"date":"2016-08-16T16:23:38","date_gmt":"2016-08-16T19:23:38","guid":{"rendered":"http:\/\/tgmadv.com.br\/index.php\/?p=192"},"modified":"2024-12-20T13:36:15","modified_gmt":"2024-12-20T16:36:15","slug":"anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem","status":"publish","type":"post","link":"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/","title":{"rendered":"Amnesty and tax repatriation: photo, film, or short film"},"content":{"rendered":"\r\n
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A few months have passed since the enactment of the law establishing the RERCT (Regime of Exchange and Tax Regularization). Yet, doubts persist regarding what must be declared, especially to secure the sought-after criminal amnesty, even after the publication of regulatory guidelines like Normative Instruction 1627\/16 by the Federal Revenue Service and Circular 3.787\/16 by the Central Bank. The Federal Revenue Service\u2019s publication of the \u201cDercat \u2013 Questions and Answers\u201d clarified some uncertainties, such as the non-requirement to tax amounts corresponding to income losses and assurances against tax audits for amounts beyond the statute of limitations. However, it introduced new interpretative frameworks, particularly concerning what has become known as the “film,” which involves taxing amounts consumed during the statute of limitations. This new interpretation has profound implications for criminal law.<\/p>\r\n

The Federal Revenue Service, through its \u201cQuestions and Answers,\u201d underscores the importance of observing the statute of limitations for crimes eligible for amnesty under the RERCT. This might lead taxpayers to conclude they need to declare all amounts received over 12 to 16 years, depending on the crime. However, this interpretation seems flawed for several reasons.<\/p>\r\n

First, reconstructing the historical record of received amounts is often materially impossible since foreign banks typically provide account statements for only five to ten years. Taxpayers face an impractical requirement of compliance due to this limitation in accessing necessary documentation.<\/p>\r\n

Regarding tax-related crimes, the Federal Supreme Court’s Binding Precedent No. 24 states: \u201cThere is no material crime against the tax order under Article 1, items I to IV, of Law No. 8,137\/90, before the definitive assessment of the tax.\u201d Thus, even if one assumed that criminal amnesty required declaring amounts outside the statute of limitations, prosecution would encounter an insurmountable obstacle: the lack of a tax assessment, which is essential for constituting a definitive tax debt and, consequently, for establishing the crime.<\/p>\r\n

Crimes related to foreign exchange violations, such as undeclared foreign accounts, pertain solely to the Central Bank\u2019s foreign exchange controls. Hence, obligating taxpayers to declare amounts outside the statutory limit solely to gain amnesty for such crimes appears unjust and arbitrary.<\/p>\r\n

The Central Bank reinforced this stance in its August 5, 2016, Communiqu\u00e9 No. 29,789\/2016, clarifying that no amended declarations are required for periods before December 31, 2014. This underscores the distinction between tax-related declarations to the Federal Revenue Service and those needed for foreign exchange control.<\/p>\r\n

Moreover, prior to 2013, the Central Bank required only the historical cost of assets, not their market value, in its declarations. For many taxpayers, this value is far below the market value demanded for the 2014 regularization process, further complicating the compliance landscape.<\/p>\r\n

What began as a \u201csnapshot\u201d of December 31, 2014, transformed into a 16-year \u201cfilm,\u201d but now resembles a five-year \u201cshort film.\u201d Taxpayers must not only declare their 2014 assets but also reconstruct and declare all consumed amounts within the statute of limitations for tax purposes.<\/p>\r\n

This shifting narrative creates legal uncertainty, particularly regarding criminal liability, discouraging participation in the program at a time when federal and state governments urgently need resources. The risk of further interpretative changes exacerbates the issue. Adhering to the RERCT involves confessing to crimes\u2014a significant decision. With only a few months left for compliance, taxpayers hope this \u201cshort film\u201d remains unchanged, culminating in a happy ending for all involved.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n

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A few months have passed since the enactment of the law establishing the RERCT (Regime of Exchange and Tax Regularization). Yet, doubts persist regarding what must be declared, especially to secure the sought-after criminal amnesty, even after the publication of regulatory guidelines like Normative Instruction 1627\/16 by the Federal Revenue Service and Circular 3.787\/16 by […]<\/p>\n","protected":false},"author":6,"featured_media":145,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,3],"tags":[19,12,11],"class_list":["post-192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-publicacoes","tag-anistia-penal","tag-criminal-law","tag-repatriacao"],"acf":[],"yoast_head":"\nAmnesty and tax repatriation: photo, film, or short film - T\u00f3rtima, Galv\u00e3o & Maranh\u00e3o Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amnesty and tax repatriation: photo, film, or short film - T\u00f3rtima, Galv\u00e3o & Maranh\u00e3o Advogados\" \/>\n<meta property=\"og:description\" content=\"A few months have passed since the enactment of the law establishing the RERCT (Regime of Exchange and Tax Regularization). Yet, doubts persist regarding what must be declared, especially to secure the sought-after criminal amnesty, even after the publication of regulatory guidelines like Normative Instruction 1627\/16 by the Federal Revenue Service and Circular 3.787\/16 by […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/\" \/>\n<meta property=\"og:site_name\" content=\"T\u00f3rtima, Galv\u00e3o & Maranh\u00e3o Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-16T19:23:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-20T16:36:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tgmadv.com.br\/en\/wp-content\/uploads\/2020\/07\/valor_economico_16_aosto_2016.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1209\" \/>\n\t<meta property=\"og:image:height\" content=\"850\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"Fernanda T\u00f3rtima\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"2 minutes\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/tgmadv.com.br\/en\/#website\",\"url\":\"https:\/\/tgmadv.com.br\/en\/\",\"name\":\"T\\u00f3rtima, Galv\\u00e3o & Maranh\\u00e3o Advogados\",\"description\":\"The law firm specializing in Criminal Law is led by Fernanda T\\u00f3rtima, Andr\\u00e9 Galv\\u00e3o, and Felipe Maranh\\u00e3o.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/tgmadv.com.br\/en\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/tgmadv.com.br\/en\/wp-content\/uploads\/2020\/07\/valor_economico_16_aosto_2016.jpg\",\"width\":1209,\"height\":850},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/#webpage\",\"url\":\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/\",\"name\":\"Amnesty and tax repatriation: photo, film, or short film - T\\u00f3rtima, Galv\\u00e3o & Maranh\\u00e3o Advogados\",\"isPartOf\":{\"@id\":\"https:\/\/tgmadv.com.br\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/#primaryimage\"},\"datePublished\":\"2016-08-16T19:23:38+00:00\",\"dateModified\":\"2024-12-20T16:36:15+00:00\",\"author\":{\"@id\":\"https:\/\/tgmadv.com.br\/en\/#\/schema\/person\/1cfa4cf1fcc64d165a379e56e2f64da1\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/tgmadv.com.br\/en\/anistia-penal-na-repatriacao-foto-filme-ou-curta-metragem\/\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/tgmadv.com.br\/en\/#\/schema\/person\/1cfa4cf1fcc64d165a379e56e2f64da1\",\"name\":\"Fernanda T\\u00f3rtima\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/tgmadv.com.br\/en\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/tgmadv.com.br\/en\/wp-content\/uploads\/2020\/07\/fernanda_tortima_perfil-150x150.jpg\",\"caption\":\"Fernanda T\\u00f3rtima\"},\"sameAs\":[\"fernanda-tortima\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/posts\/192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/comments?post=192"}],"version-history":[{"count":7,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/posts\/192\/revisions"}],"predecessor-version":[{"id":565,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/posts\/192\/revisions\/565"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/media\/145"}],"wp:attachment":[{"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/media?parent=192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/categories?post=192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tgmadv.com.br\/en\/wp-json\/wp\/v2\/tags?post=192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}