Brazil has published Normative Instruction No. 1.971 of 12 August 2020 in the Official Gazette, which extends the deadline for the reporting of financial account information for the purpose of FACTCA and CRS. This includes that the deadline for reporting information via the e-Financeira digital service in relation to the first half of 2020 has been extended from the last business day of August 2020 to the last business day of October 2020.
Although not stated in the Normative Instruction, t…