Capitais Brasileiros no Exterior – CBE – Declaração de bens e valores – Roteiro de Procedimentos

Capitais Brasileiros no Exterior – CBE – Declaração de bens e valores – Roteiro de Procedimentos

 

Roteiro – Federal – 2016/4211

 

Introdução

 

Fundamentado no Decreto-Lei nº 1.060 de 1969(LGL\1969\7), as pessoas físicas ou jurídicas são obrigadas, na forma, limites e condições estabelecidas pelo Conselho Monetário Nacional, a declarar ao Banco Central do Brasil, os bens e valores que possuírem no exterior, podendo ser exigida a justificação dos recursos empregados na sua aquisição.

 

A seguir serão analisados os aspectos gerais dessa obrigação, bem como os procedimentos para a entrega em 2012, referente às transações ocorridas em 2011.

 

Fundamentação: Decreto-Lei 1.060/1969(LGL\1969\7); Resolução CMN/BACEN nº 3.854/2010 (LGL 2010\6306) ; Circular nº 3.543/2011(LGL\2011\2094).

I Obrigatoriedade

 

As pessoas físicas ou jurídicas residentes, domiciliadas ou com sede no País, assim conceituadas na legislação tributária, devem prestar ao Banco Central do Brasil a declaração de bens e valores que possuírem fora do território nacional, anualmente, por meio eletrônico, na data-base 31 de dezembro de cada ano, quando os bens e valores do declarante no exterior totalizarem, nessa data, quantia igual ou superior a US$ 100.000,00 (cem mil dólares dos Estados Unidos da América).

 

Sem prejuízo da entrega anual, também ficam obrigadas a prestar declaração nas datas-base de 31 de março, 30 de junho e 30 de setembro de cada ano, quando os bens e valores do declarante no exterior totalizarem, nessas datas, quantia igual ou superior a US$100.000.000,00 (cem milhões de dólares dos Estados Unidos da América), ou seu equivalente em outras moedas. Neste caso, as declarações serão obrigatórias a partir da posição de 31 de março de 2011.

 

Notas:

 

Não atendidos os valores estipulados, há a dispensa de entrega das declarações. A divulgação dos dados relativos às declarações prestadas dar-se-á de maneira sigilosa, não identificando situações individuais.

 

Os residentes no país que aderirem ao Regime Especial de Regularização Cambial e Tributária (RERCT), previsto na Lei n° 13.254/2016, deverão prestar declaração retificadora da declaração de bens e capitais no exterior relativa à data-base de 31.12.2014 e posteriores, ao BACEN, até o dia 31.12.2016, por meio do formulário disponível no endereço http://www.bcb.gov.br.

 

Fundamentação: arts. 1º, 2º e 6º da Resolução CMN/BACEN nº 3.854/2010; art.1º da Circular BACEN nº 3.543/2011; art. 1º da Circular nº 3.574/2012; Comunicado BACEN nº 29.789/2016; Circular BACEN nº 3.787/2016; alterada pela Circular BACEN nº 3.812/2016.

I.1 Conta conjunta de depósito

 

Caso os bens e valores sejam mantidos em conta conjunta de depósitos ou, por qualquer outra forma, pertençam em condomínio a duas ou mais pessoas físicas ou jurídicas, os limites estabelecidos devem ser apurados em vista do valor integral dos ativos detidos nessas situações, independentemente da quantidade de titulares da conta ou de condôminos, considerando-se cada um deles responsável pela declaração.

 

Fundamentação: art. 2º, § 4º, da Resolução CMN/BACEN nº 3.854/2010.

II Situações compreendidas

 

A declaração de bens e valores compreenderá informações relacionadas às seguintes modalidades:

 

  1. a) depósito;

 

  1. b) empréstimo em moeda;

 

  1. c) financiamento;

 

  1. d) arrendamento mercantil financeiro;

 

  1. e) investimento direto;

 

  1. f) investimento em portfólio;

 

  1. g) aplicação em instrumentos financeiros derivativos; e

 

  1. h) outros investimentos, incluindo imóveis e outros bens.

 

As informações referentes a aplicações em Brazilian Depositary Receipts (BDR) devem ser prestadas pelas instituições depositárias, de forma totalizada por programa.

 

Os fundos de investimento, por meio de seus administradores, devem informar o total de suas aplicações, discriminando tipo e características.

 

Fundamentação: arts. 3º ao 5º da Resolução CMN/BACEN nº 3.854/2010.

III Forma e prazo de entrega

 

A Circular BACEN nº 3.624/2013 fixou o seguinte prazo para entrega da declaração de Capitais Brasileiros no Exterior (CBE):

 

  1. a) a declaração anual referente à data-base de 31 de dezembro, no período compreendido entre 15 de fevereiro e as 18 horas de 5 de abril do ano subseqüente;

 

  1. b) a declaração trimestral referente à data-base de 31 de março, no período compreendido entre 30 de abril e as 18 horas de 5 de junho;

 

  1. c) a declaração trimestral referente à data-base de 30 de junho, no período compreendido entre 31 de julho e as 18 horas de 5 de setembro;

 

  1. d) a declaração trimestral referente à data-base de 30 de setembro, no período compreendido entre 31 de outubro e as 18 horas de 5 de dezembro.

 

Deve ser entregue por meio do formulário de declaração CBE, disponível no sítio do BACEN, no endereço http://www.bcb.gov.br.

 

Fundamentação: art. 1º da Circular BACEN nº 3.624/2013.

IV Guarda da documentação

 

Os responsáveis pela prestação de informações devem manter, pelo prazo de cinco anos contados a partir da data-base da declaração, a documentação comprobatória das informações prestadas, para apresentação ao Banco Central do Brasil, quando solicitada.

 

Fundamentação: art. 7º da Resolução CMN/BACEN nº 3.854/2010.

V Penalidades

 

O não cumprimento dessa obrigação pelas pessoas físicas e jurídicas implica em multa aplicada pelo Banco Central do Brasil de acordo com as seguintes ocorrências:

 

  1. a) prestação de declaração fora do prazo: 10% (dez por cento) do valor previsto no art. 1º da Medida Provisória nº 2.224, de 2001, ou 1% (um por cento) do valor sujeito a declaração, o que for menor;

 

  1. b) prestação de declaração contendo informação incorreta ou incompleta: 20% (vinte por cento) do valor previsto no art. 1º da Medida Provisória nº 2.224, de 2001, ou 2% (dois por cento) do valor sujeito a declaração, o que for menor;

 

  1. c) não prestação da declaração ou não apresentação da documentação comprobatória ao Banco Central do Brasil das informações fornecidas: 50% (cinquenta por cento) do valor previsto no art. 1º da Medida Provisória nº 2.224, de 2001, ou 5% (cinco por cento) do valor sujeito a declaração, o que for menor;

 

  1. d) prestação de declaração falsa ou de informação falsa sobre os valores sujeitos à declaração: 100% (cem por cento) do valor previsto no art. 1º da Medida Provisória nº 2.224, de 2001, ou 10% (dez por cento) do valor sujeito a declaração, o que for menor.

 

Nota:

 

O valor a que se refere o art. 1º da Medida Provisória 2.224, de 2001 é de R$ 250.000,00 (duzentos e cinquenta mil reais).

 

A multa a que se refere a letra “a” será reduzida nas seguintes situações: a) atraso de 1 a 30 dias na prestação da declaração, hipótese em que corresponderá a 10% (dez por cento) do valor previsto; b) atraso de 31 a 60 dias na prestação da declaração, hipótese em que corresponderá a 50% (cinquenta por cento) do valor previsto, sendo que essas reduções serão aplicáveis, inclusive, aos processos administrativos punitivos pendentes de decisão em 28.05.2010, data de publicação da Resolução CMN/BACEN nº 3.854/2010 (LGL 2010\6306) .

 

Fundamentação: art. 8º da Resolução CMN/BACEN nº 3.854/2010.

VI Manual do declarante de capitais brasileiros no exterior

 

Anualmente o Banco Central do Brasil divulga, por meio de Carta-Circular, o Manual do Declarante de Capitais Brasileiros no Exterior, com os procedimentos específicos para cada data-base.

 

Clique sobre o ano-base para visualizar o manual.

 

CBE – Ano Base 2012 em diante – http://www4.bcb.gov.br/rex/CBE/ajuda/ajuda.asp?idpai=CBE

 

CBE – Ano Base 2011 – http://www4.bcb.gov.br/rex/CBE/Port/Manual_do_declarante_CBE_2011_Anual.pdf?20120127

 

CBE – Ano Base 2010 – http://www4.bcb.gov.br/rex/cbe/port/Manual_do_declarante_CBE_2010.pdf

 

Nota:

 

A carta-circular aprovando o Manual do Declarante de Capitais Brasileiros no Exterior de 2010 e 2011 não foi publicada, apesar de o Manual estar disponível no site do BACEN.

 

CBE – Ano base 2009 – Carta-Circular BACEN nº 3.449 de 07.06.2010.

 

CBE – Ano base 2008 – Carta-Circular BACEN nº 3.385 de 23.03.2009.

 

CBE – Ano base 2007 – Carta-Circular BACEN nº 3.319 de 07.05.2008.

 

CBE – Ano base 2006 – Carta-Circular BACEN nº 3.276 de 31.05.2007.

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