Brazil: Aprovação Da Chamada "Lei De Anistia"

Em 15 de dezembro de 2015, o Plenário do Senado Federal aprovou em sessão deliberativa o Projeto de Lei da Câmara nº 186, de 2015 (PLC nº 186/15), que dispõe sobre o Regime Especial de Regularização Cambial e Tributária (RERCT) de recursos, bens ou direitos de origem lícita, não declarados ou declarados incorretamente, remetidos, mantidos no exterior ou repatriados por residentes ou domiciliados no país.

O PLC nº 186/15, que é uma das medidas no âmbito do ajuste fiscal proposto pelo Governo, traz uma oportunidade única aos contribuintes para regularizar a situação de seus ativos mantidos de forma irregular no exterior, garantindo anistia aos crimes decorrentes dessa manutenção irregular.

QUAIS ATIVOS PODEM SER OBJETO DO RERCT?

Além da origem lícita como requisito de adesão, o PLC nº 186/15 não traz outra restrição com relação ao tipo de ativo que pode ser objeto do RERCT. A título exemplificativo, dentre os recursos tratados, são citados os depósitos bancários, instrumentos financeiros, operações de empréstimos, operações de câmbio, participações societárias, ativos intangíveis, bens imóveis em geral, veículos, joias e obras de arte. Além disso, a adesão ao RERCT não exige que os recursos sejam repatriados ao Brasil, sendo possível mantê-los no exterior, agora em situação regular.

COMO SE PROCESSA A ADESÃO?

A adesão ao RERCT se dá através do preenchimento da declaração dos recursos, bens ou direitos de propriedade do contribuinte em 31 de dezembro de 2014, acompanhado do pagamento do Imposto de Renda à alíquota de 15% sobre o saldo dos ativos objeto da regularização e multa de 100% do valor do imposto apurado.

Em termos práticos, o custo nominal para a regularização dos ativos corresponde a 30% do montante mantido de forma irregular. Contudo, como a conversão dos ativos em moeda estrangeira para o Real deverá ser efetuado com base na cotação do dólar norte-americano fixado para venda no último dia útil do mês de dezembro de 2014, é possível se afirmar que a carga tributária efetiva corresponderá a aproximadamente 20% em face da desvalorização do Real perante o dólar-norte americano.

E SE O CONTRIBUINTE MANTEVE RECURSOS NO EXTERIOR MAS NÃO POSSUI SALDO EXISTENTE EM 31/12/14 OU NÃO É MAIS PROPRIETÁRIO DOS ATIVOS?

Na hipótese de inexistência de saldo de recursos ou propriedade dos ativos na referida data, o contribuinte que aderir ao RERCT deverá descrever as condutas praticadas que se enquadrem nos crimes considerados pela anistia, ainda que os ativos tenham sido posteriormente transmitidos à titularidade de terceiros ou os recursos tenham sido consumidos.

SE O CONTRIBUINTE FIZER A ADESÃO ELE RESOLVE O PROBLEMA TRIBUTÁRIO E O PENAL?

Além da regularização dos ativos da perspectiva fiscal, o PLC nº 186/15 prevê a anistia criminal aos indivíduos que aderirem ao RERCT. Está previsto que os contribuintes não responderão pelos crimes correlatos à manutenção de ativos não declarados no exterior, tais como crimes contra a ordem tributária, sonegação fiscal, evasão de divisas e lavagem ou ocultação de bens.

Também fica afastada a aplicação da multa pela não entrega da Declaração de Capitais Brasileiros no Exterior (DCBE) ao Banco Central e da Declaração de Imposto de Renda da Pessoa Física (DIRPF).

E QUANDO A "ANISTIA" SE TORNA, DE FATO, LEI?

O PLC nº 186/15 aprovado pelo Senado precisa ser sancionado pela Presidência da República. A partir do momento em que a Presidência receber o texto final inicia-se a contagem do prazo de 15 dias úteis para sanção ou veto da Presidente. Contudo, como o projeto foi apresentado pelo próprio governo com pedido de urgência, é possível se concluir que haverá a sanção presidencial ainda em 2015.

Uma vez sancionada a lei, a Receita Federal do Brasil (RFB) terá o prazo de 30 dias para apresentar a regulamentação. Após o momento em que a RFB trouxer a regulamentação os contribuintes terão o prazo de 210 dias para aderirem ao RERCT.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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