First statement must be presented in May 2016, referring to data from December 2015.With the publication of the Instruction No. 1571/2015 in the Official Gazette, the IRS establishes a new accessory obligation, called e-Financeira, whose development technology is the same used in the SPED, condition that provides to the financial institutions greater adherence to this standard, internationally recognized for the data capture by the Brazilian tax authorities.From the e-Financeira implantation, the Declaration of Information on Financial Transactions (Dimof) may be discontinued in 2016. The IRS will implement new modules gradually obliged, seeking greater rationality and allowing the extinction of other currently existing obligations.The first e-Financeira statement must be submitted in May 2016, referring to data from 1 December 2015.
e-Financeira will allow the capture of information
In September 2014, Brazil signed an agreement to exchange information in the US standard framework known as FATCA, or Foreign Account Tax Compliance Act, which will allow the exchange of information between the tax administrations of Brazil and the USA. The layout of the e-Financeira already allows the capture of data of American citizens, specifically for this purpose. The first exchange is scheduled for September 2015, referring to the calendar year 2014 data.