On 21 June 2017, Brazil published Normative Instruction 1711/2017 in the Official Gazette, which regulates the new program for the regularization of tax (Programa Especial de Regularização Tributária - PERT) introduced by Provisional Measure (PM) 783/2017 ({News-2017-06-07/A/3- previous coverage}). The PERT program is available for both individuals and legal entities with unpaid tax and non-tax debts up to 30 April 2017, and allows the settlement of debts with different options with varying …