Revenue Secretariat Ordinary Instruction No. 1,580 — Amends Ordinary Instruction RFB No. 1,571 of July 2, 2015 Regarding the Obligation to Provide Information on Financial Operations of Interest to the Brazilian Federal Revenue Service

Published in the Official Gazette on 08/17/2015, section 1, page 20. Amends Ordinary Instruction 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 powers conferred by items III and XXVI of Article 280 of the Internal Regulations of the Secretariat of the Federal Revenue of Brazil, approved by MF Ordinance No. 203, of May 14, 2012, and having in view the provisions of Article 16 of Law No. 9,779, of January 19, 1999, Article 5 of Complementary Law No. 105, of January 10, 2001, Article 57 of Provisional Measure No. 2,158-35, of August 24, 2001, Decree No. 4,489, of November 28, 2002, Article 30 of Law No. 10,637, of December 30, 2002, and Ordinary Instruction RFB No. 802, of December 27, 2007, resolves:

Art. 1 Article 11 of Ordinary Instruction RFB No. 1,571, of July 2, 2015, shall be effective with the following wording:

“Art. 11 …................................................................................

§ 1 For the purposes of the provisions of this article, the e-Financeira may contain only the files, according to the layouts defined in item I of the caput of Article 15, necessary for compliance with the Agreement referred to in the caput with data referring to the last business day of the month of December 2014 or to the months in which there was closure of any account, supplementary pension plan, Fapi, or life insurance in accordance with items I and II of the caput of Article 12, and must be delivered by August 31, 2015.

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§ 4 If closures of reportable accounts of the persons referred to in the caput for the purposes of compliance with FATCA are identified in the period between January and November 2015, the information regarding the closed accounts must be delivered by the last business day of May 2016.”

Art. 2 This Ordinary Instruction enters into force on the date of its publication.

JORGE ANTONIO DEHER RACHID