28 December 2018

Brazil Tax Authority postpones deadline to disclose final beneficiaries

On 28 December 2018, Brazil’s Tax Authority published Normative Instruction 1,863 (NI 1,863). The main change introduced by NI 1,863 was the postponement of the deadline to disclose “final beneficiaries” of Brazilian investments by 180 days (for more information, see EY Global Tax Alert, Brazil: Deadline to disclose ”final beneficiary” to tax authorities is 31 December 2018, dated 10 December 2018). Such deadline was initially 31 December 2018.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Serviços Tributários SP Ltda, São Paulo
  • Sergio Fontenelle | sergio.fontenelle@br.ey.com
  • Graziela G Baffa | graziela.g.baffa@br.ey.com
  • Leticia Cunha | leticia.cunha@br.ey.com
  • Marcelo Brisolla | marcelo.brisolla@br.ey.com
Ernst & Young, LLP, Latin American Business Center, New York
  • Gustavo Carmona Sanches | gustavo.carmona1@ey.com
  • Aline Nunes | aline.nunes1@ey.com
  • Marcus Segnini | marcus.segnini1@ey.com
  • Ana Mingramm | ana.mingramm@ey.com
  • Enrique Perez Grovas | enrique.perezgrovas@ey.com
  • Pablo Wejcman | pablo.wejcman@ey.com
Ernst & Young LLP (United Kingdom), Brazilian Tax Desk Leader, London
  • Felipe Fortes | ffortes@uk.ey.com
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Jose Padilla | jpadilla@uk.ey.com
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo | raul.moreno@jp.ey.com
  • Luis Coronado, Singapore  | luis.coronado@sg.ey.com

ATTACHMENT:

Document ID: 2018-6575