Reflections about the implementation of the special arrangement of exchange rate adjustmente and tax - Law 13.254/16

• Main Author: Deborah Delmondes de Oliveira
• Format: Article
• Language: Portuguese
• Published: Instituto Carlos Alexandre Moraes - ICAM 2018-12-01
• Series: Revista de Constitucionalização do Direito Brasileiro
• Online Access: http://revistareconto.com.br/index.php/Reconto/article/view/65

The Special Regularization Exchange Regime and Tax (RERCT), also called the Repatriation of Capital Program was implemented by Law 13.254/16 and aims to stimulate Brazilian taxpayers who have fortunes abroad, to regularize their assets through statement before then repatriate them in Brazil. This article is intended to point and bring reflections on the impact that the Repatriation Program and Asset Regularization in Brazil can cause both for the economy and for society. The objective is to discuss the development of Law Project 298/15 which permitted by Law 13.254/16 and mention the requirements for implementation of RERCT and criminal liability of extinction situations for the crimes of tax evasion. Moreover, this article will point out the positive and negative aspects for taxpayers who join the Repatriation Program Capital, demonstrating the consequences that can come with joining this program. In this sense, the article is not intended to exhaust the subject, nor bring solutions to the ideas presented, but to show the complexity of RERCT institute in the Brazilian legal system. Therefore, it is used as the Project Law 298/15, together with Articles 43, 138 of the (CTN) and the Law 13.254/16, to understand the consequences that the implementation of the repatriation program can also give in political and economic structure of the country. The methodology used for the development of this scientific work was the source literature, using the analytical reading of legal devices and scientific articles through the legal-deductive method, so you can do the analysis proposed here.