WHO SHOULD PROVIDE THE DECLARATION
ON THE FIVE-YEAR CENSUS?
• Legal entities headquartered in the country, with direct participation of non-residents in its share capital, in any amount, on the base date of December 31 of the base year;
• Investment funds with non-resident shareholders, on the base date of December 31 of the base year, through their managers; and
• Legal entities headquartered in the country, with a total debit balance of short-term commercial credits (payable within 360 days) granted by non-residents, in an amount equal to or greater than the equivalent of US $ 1 million, on the base date of December 31 of the year-basic.
DISMISSED TO PROVIDE THE
DECLARATION FOR THE CENSUS:
• Natural persons;
• Management bodies of the Union, States, Federal District and Municipalities;
• Legal entities debtors of external credits granted by institutions based in the Country;
• Non-profit entities held by contributions from non-residents.