Regulatory Alerts2020-05-22 | Carta Circular 4053Circular Letter No. 4053 - Amends Annex II to Circular Letter No. 3.611 of September 2, 2013, regarding the Accounting Plan titles and subtitles used for calculating ordinary and special contributions
The Head of the Financial System Monitoring Department (Desig) of the Central Bank of Brazil issued Circular Letter No. 4053 to amend Annex II of Circular Letter No. 3.611. This amendment introduces new accounting codes for related and unrelated entities with special FGC guarantees, distinguishing between those with and without receivables alienation. The regulation enters into force on June 1, 2020.
The Head of the Financial System Monitoring Department (Desig), in exercise of the authority conferred by Article 23, item I, clause "a", of the Internal Regulations of the Central Bank of Brazil, attached to Ordinance No. 84,287 of February 27, 2015, based on the provisions of Article 4 of Circular Letter No. 3.666 of August 30, 2013, and considering the provisions of Resolution No. 4.222 of May 23, 2013, and Circular Letter No. 4.050 of May 13, 2020,
R E S O L V E:
Art. 1. Annex II to Circular Letter No. 3.611 of September 2, 2013, shall be amended as follows:
“.......................................................................
4.1.3.10.80-7 Related - With Special Guarantee of the FGC - With Receivables Alienation
4.1.3.10.81-4 Related - With Special Guarantee of the FGC - Without Receivables Alienation
4.1.3.10.85-2 Unrelated - With Special Guarantee of the FGC - With Receivables Alienation
4.1.3.10.86-9 Unrelated - With Special Guarantee of the FGC - Without Receivables Alienation
...................................................................” (NR)
Art. 2. This Circular Letter enters into force on June 1, 2020.
Gilneu Francisco Astolfi Vivan