04 January 2019

Brazil's tax authority postponed deadline to disclose final beneficiaries

Brazil's tax authority published Normative Instruction 1,863 (NI 1,863), postponing the deadline to disclose "final beneficiaries" of Brazilian investments by 180 days. The deadline was initially December 31, 2018. For more information on reporting final beneficiaries, see Tax Alert 2018-2430.

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young Serviços Tributários SP Ltda
   • Sergio Fontenelle (sergio.fontenelle@br.ey.com)
   • Graziela G Baffa (graziela.g.baffa@br.ey.com)
   • Leticia Cunha (Leticia.Cunha@br.ey.com)
   • Marcelo Brisolla (Marcelo.Brisolla@br.ey.com)
Ernst & Young LLP, Latin American Business Center, New York
   • Gustavo Carmona Sanches (Gustavo.carmona1@ey.com)
   • Aline Nunes (Aline.Nunes1@ey.com)
   • Marcus Segnini (Marcus.Segnini1@ey.com)
   • Ana Mingramm (ana.mingramm@ey.com)

Document ID: 2019-0042