Brazil: Regularização de Ativos no Exterior – O Segundo Tempo

Após o propalado sucesso na primeira etapa do Regime Especial de Regularização Cambial e Tributária ("RERCT"), e buscando uma nova fonte de recursos para os cofres públicos, o Congresso Nacional acaba de aprovar projeto de lei que concede uma nova oportunidade para os contribuintes regularizarem seus recursos mantidos no exterior.

A primeira etapa do RERCT se encerrou em outubro de 2016 e possibilitou a arrecadação de aproximadamente R$ 46,8 bilhões, regularizando mais de R$ 150 bilhões em recursos até então desconhecidos pelo Fisco brasileiro.

Como bastante noticiado à época, algumas dúvidas acabaram por dificultar a adesão dos contribuintes na primeira etapa do programa, tais como divergências para critérios de cálculo e alcance de algumas regras; propostas de alteração do prazo para adesão, entre outras questões. Assim, a abertura de nova oportunidade para regularização de recursos mantidos no exterior certamente será bem recebida e despertará a atenção dos contribuintes que não tenham aderido ao RERCT no ano passado.

O texto ora aprovado pelo Congresso Nacional traz algumas mudanças importantes que devem ser consideradas pelos contribuintes interessados no programa.

Apesar de manter a alíquota do imposto de renda em 15%, a multa cobrada no programa foi majorada de 100% para 135% do valor imposto apurado, de modo que o ônus do contribuinte passará dos 30% iniciais para aproximadamente 35,25% do valor em reais dos recursos a serem regularizados. Uma das justificativas para essa majoração é a de que a elevação da multa representaria um "ônus" adicional aos contribuintes que não aderiram na primeira etapa do programa.

Muito embora a carga tributária seja alta, cabe lembrar que, caso não seja feita a regularização e haja fiscalização, a Receita Federal irá cobrar, sobre o patrimônio total não-declarado, Imposto de Renda da Pessoa Física ("IRPF", cuja alíquota máxima é 27,5%), multa por sonegação fiscal (150%) e juros SELIC (que, acumulada desde janeiro de 2012, representa 54,30% sobre o principal). Assim, em caso de autuação fiscal, o valor autuado poderá chegar a cerca de 83% do valor omitido e, mesmo que o contribuinte pague sem discutir, aproveitando o desconto de 50% sobre a multa, a carga tributária seria ainda bem maior que 35% - seria ao redor de 62%.

Outra mudança do projeto diz respeito à data de corte para listagem e posterior regularização dos ativos, que passa de 31.12.2014 para 30.06.2016, permitindo, portanto, a indicação de bens não declarados até esta última data, desde que se enquadrem nas hipóteses de regularização previstas na legislação. Como decorrência dessa modificação, haverá também alteração do câmbio a ser utilizado, adotando-se, consequentemente, o valor de R$ 3,21 por US$ 1,00, bem maior que os R$ 2,65 por US$ 1,00 utilizados na primeira etapa do programa.

O projeto encaminhado para sanção presidencial prevê, ainda, que a entrega de declaração especial do programa, a chamada DERCAT, com incorreção em relação aos valores dos ativos não ensejará a exclusão do RERCT, ficando a Receita Federal do Brasil autorizada a exigir o pagamento dos tributos e acréscimos legais incidentes sobre os valores declarados de forma equivocada nos termos da legislação do imposto de renda, mantendo-se, contudo, a anistia criminal caso haja o adimplemento pelo contribuinte no prazo legal.

Consta também do novo texto a possibilidade de os contribuintes que já regularizaram seus bens complementarem suas declarações caso necessário, respeitando-se os prazos estabelecidos e a nova multa prevista. Também é novidade a previsão expressa de aplicação das regras de regularização para os espólios que possuem bens e recursos não declarados e mantidos no exterior cujas sucessões sejam abertas até a data de adesão ao programa.

A despeito de constar no projeto de lei original, a Câmara dos Deputados, quando deliberou sobre o tema, não manteve a permissão para que contribuintes que deram saída definitiva do Brasil possam regularizar seus recursos, mesmo que tenham sido residentes fiscais entre dezembro de 2010 e junho de 2016, assim como retirou a previsão que permitiria a adesão de familiares de políticos e servidores públicos à nova etapa de regularização cambial.

Sobre um ponto bastante discutido na primeira etapa do programa, o texto aprovado sacramenta o critério de cálculo conhecido como "filme", ou seja, estabelece como parâmetro para aferição da base de cálculo do imposto e da multa a movimentação financeira dos cinco anos anteriores à data de corte, e não o valor dos bens em uma data específica ("foto"), prevendo, ainda, que o prazo de adesão será de 120 (cento e vinte) dias, a contar do trigésimo dia da publicação da lei.

Resta claro que esta nova etapa representará uma grande oportunidade para que os contribuintes que não regularizaram seus ativos no primeiro RERCT o façam com anistia de crimes fiscais e redução da carga tributária. Tal regime reforça, ainda, a importância de um planejamento tributário familiar, especialmente diante da necessidade de os ativos passarem a ser tributados continuamente no Brasil a partir do momento de tal declaração.

Logo, uma vez sancionado o texto final pelo Presidente da República, e sendo improvável que ocorra uma terceira etapa do programa de regularização, espera-se que os contribuintes interessados no programa procurem seus assessores para regularizarem os seus ativos, evitando questionamento e autuações fiscais, bem como processos criminais futuros.

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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