The deadline for submission of the Declaration of Brazilian Capitals abroad - CBE ANUAL to the Central Bank of Brazil started on February 15, 2021 and ends on April 5, 2021.
They are obliged to deliver CBE ANUAL, companies domiciled or headquartered in the country that they have, outside the national territory, goods and values that total the amount equal to or greater than US$100,000.00 (one hundred thousand United States dollars), or its equivalent in other currencies, on the base date of December 31 of each year.
Transcribing excerpt from “ABES GUIDELINE - MAY / 2020 - DECLARATION OF BRAZILIAN CAPITAL ABROAD - CBE”, available on the ABES Portal and which comments on the resolution dealing with the topic, we clarify that:
“The declarations must be submitted to individuals or legal entities holding securities of any natures, of currency assets, of goods and rights against non-residents, such as publicly traded shares, deposits, currency loans, intercompany commercial credits and non-intercompany commercial credits; financing, financial leases, direct investments, portfolio investments, depositary receipt with a Brazilian company or non-Brazilian company, demand and time deposits, investments in derivative financial instruments (including futures and swaps), equity interests in companies , intercompany loans, noncompany loans, investment funds, intercompany debt securities; non-intercompany debt securities; other rights or other investments, including real estate and other assets, listed in Bacen's “Declarant's Manual - Brazilian Capitals Abroad - CBE” (see title “VI - DECLARANT'S MANUAL” at the end of this ABES Advisor). ”
Failure to deliver, late delivery, provision of incorrect or incomplete information, failure to submit a declaration or failure to submit supporting documentation for information provided to Bacen, provision of false information in registration or declaration are subject to fines ranging from R$ 2,500.00 to R$ 250,000.00, which may be increased by 50% in some cases.
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