On Apr. 14, BRZ GVT issued rules on beneficiaries income tax rate.
BRZ GVT issued Decree 12.429 to amend Decree 6.761 from 2009, re the reduction to zero of the income tax rate on income of beneficiaries resident or domiciled abroad.
Operations in Art. 1 shall be registered via computerized system, maintained by the BRZ Tax Special Secretariat; include tax identification and the data of the operation.
Establish complementary rules re to the registration of the operations in the system.
BRZ CB, BRZ Tax shall issue the complementary rules necessary to fulfill this decree.
This decree revokes Art. 2 of Decree 6.761 from 2009 and Decree 9.904 from 2019.
Effectiveness
This decree enters into force ninety days after the date of its publication.
