Normative Instruction RFB No. 1,779 — Extends the Deadline for e-Financeira Submission for Facts Occurring in the Second Half of 2017 and Amends Normative Instruction RFB No. 1,764

Published in the Official Gazette on 02/01/2018, section 1, page 37. Extends the deadline for submission of e-Financeira relating to events occurring in the second half of 2017, and amends Normative Instruction RFB No. 1,764, of November 22, 2017.

The SECRETARY OF THE FEDERAL REVENUE OF BRAZIL, using the authority conferred by item III of art. 327 of the Internal Regulations of the Federal Revenue Secretariat, approved by MF Ordinance No. 430, of October 9, 2017, and considering the provisions of art. 16 of Law No. 9,779, of January 19, 1999, art. 5 of Complementary Law No. 105, of January 10, 2001, art. 57 of Provisional Measure No. 2,158-35, of August 24, 2001, art. 30 of Law No. 10,637, of December 30, 2002, Decree No. 4,489, of November 28, 2002, art. 2 of Decree No. 6,022, of January 22, 2007, Normative Instruction RFB No. 802, of December 27, 2007, and Normative Instruction RFB No. 1,571, of July 2, 2015,

resolves:

Art. 1 The deadline for submission of the e-Financeira referred to in art. 10 of Normative Instruction RFB No. 1,571, of July 2, 2015, relating to events occurring in the second half of 2017, is exceptionally extended until the last business day of June 2018.

Sole Paragraph. If closures of reportable accounts of persons defined by the Agreement between the Government of the Federative Republic of Brazil and the Government of the United States of America for the exchange of information and improvement of international tax compliance and implementation of the Foreign Account Tax Compliance Act and by the Multilateral Agreement of Competent Authorities of the Common Reporting Standard are identified during the period from January to June 2017, such information may be provided within the deadline stated in the caput.

Art. 2 Art. 2 of Normative Instruction RFB No. 1,764, of November 22, 2017, shall become effective with the following wording:

“Art. 2 Exceptionally, for events occurring between January 1 and December 31, 2017, the information referred to in arts. 7-A and 8-A of Normative Instruction RFB No. 1,571, of 2015, may be delivered until the last business day of the month of June 2018.” (NR)

Art. 3 This Normative Instruction enters into force on the date of its publication in the Official Gazette.

JORGE ANTONIO DEHER RACHID