Revenue Secretariat Instruction Normative No. 1,835 — Amends Instruction Normative RFB No. 1,571 of July 2, 2015

Published in the Official Gazette of the Union on 10/05/2018, section 1, page 26. Amends Instruction Normative RFB No. 1,571, of July 2, 2015, which provides for the obligation to provide information regarding financial operations of interest to the Secretariat of the Federal Revenue of Brazil.

The SECRETARY OF THE FEDERAL REVENUE OF BRAZIL, in the exercise of the authority conferred by item III of Article 327 of the Internal Regulations of the Secretariat of the Federal Revenue of Brazil, approved by MF Ordinance No. 430, of October 9, 2017, and having in view the provisions of Article 16 of Law No. 9,779, of January 19, 1999, resolves:

Art. 1º Instruction Normative RFB No. 1,571, of July 2, 2015, shall enter into force with the following alterations:

“Art. 2º The information shall be provided through the presentation of e-Financeira, consisting of a set of digital files related to registration, opening, closing, and auxiliary files, and by the financial operations and private pension modules.” (NR)

“Art. 5º-A. The entities referred to in items “a” and “b” of item I and item II of the caput of Article 4º shall inform, in the private pension module, the following information, regarding the operations of their users:

I - receipts of contributions, premiums, and deposits intended for the funding of benefit plans of a pension nature and for payments of withdrawals to participants and beneficiaries;

II - the CNPJ registration number of the pension benefit plan, the life insurance plan with a survival coverage clause, or the Fapi, or the process registration number with the respective regulatory body;

III - the date of the participant's entry into the plan, including in the case of portability or transfer from another plan or fund; and

IV - the options for the exclusive tax regime governed by Articles 1º and 2º of Law No. 11,053, of December 29, 2004, formalized by participants of pension benefit plans, Fapi shareholders, or insured persons of life insurance plans with a survival coverage clause.

§ 1º The information referred to in the caput includes the identification of the holders and beneficiaries indicated in the pension benefit plans by CPF registration number, proposal and process number, product and plan type, the global monthly amounts moved, and other registration information required through an Executive Declaratory Act (ADE) of the General Coordination of Audit (Cofis).

§ 2º The information provided through the private pension module in e-Financeira shall be required for taxable events occurring on or after January 1, 2019.

§ 3º With respect to events occurring on or after January 1, 2019, the provision to the RFB of the information governed by Instruction Normative SRF No. 673, of September 1, 2006, and Instruction Normative RFB No. 1,452, of February 21, 2014, is waived.

§ 4º The obligation established by this article does not exempt the legal entity from recording the financial operations module when the operation or fact justifies it.” (NR)

“Art. 13. The presentation of e-Financeira outside the deadlines established by Article 10 or its presentation with inaccuracies or omissions shall subject the legal entity:

I - regarding the information that must be provided through the financial operations module:

a) to the fines provided for in Article 30 of Law No. 10,637, of December 30, 2002, if the delay, inaccuracy, or omission refers to information covered by Complementary Law No. 105, of January 10, 2001; and

b) to the fines provided for in Article 57 of Provisional Measure No. 2,158-35, of August 24, 2001, if the delay, inaccuracy, or omission refers to the other information; and

II - regarding the information that must be provided through the private pension module, to the fines provided for in Article 57 of Provisional Measure No. 2,158-35, of August 24, 2001, observed the provisions of § 2º of Article 5º-A.” (NR)

Art. 2º This Instruction Normative shall enter into force on the date of its publication in the Official Gazette of the Union.

JORGE ANTONIO DEHER RACHID