Normative Ruling 1,277, published in the Official Gazette of 29 June 2012 and in force as of this date, created a new filing obligation according to which information concerning transactions involving non-resident persons regarding services, intangibles and any other operation with an impact on the equity of resident persons, as defined in the Brazilian Harmonized Table introduced by Decree 7,708/12, must be provided to the Federal Revenue Service.
The responsible parties to provide this in…