Normative Instruction 1,391/2013 – Changes to obligation to provide information on cross-border transactions between residents and non-residents

Normative Instruction 1,391/2013, published in the Official Gazette of 5 September 2013, introduced changes to Normative Instruction 1,277/2012 regarding the obligation to provide information before the Integrated System for the Foreign Trade of Services, Intangibles and Other Transactions that impact Brazilian taxpayer's equity (Sistema Integrado de Comércio Exterior de Serviços, Intangíveis e Outras Operações que Produzam Variações no Patrimônio, SISCOSERV). The main changes introduced by Norm…