{"id":4385,"date":"2018-06-07T08:40:03","date_gmt":"2018-06-07T11:40:03","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/declaracao-de-capitais-brasileiros-no-exterior-cbe-2018-ano-base-2017\/"},"modified":"2018-06-07T08:40:03","modified_gmt":"2018-06-07T11:40:03","slug":"declaracao-de-capitais-brasileiros-no-exterior-cbe-2018-ano-base-2017","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/declaracao-de-capitais-brasileiros-no-exterior-cbe-2018-ano-base-2017\/","title":{"rendered":"DECLARA\u00c7\u00c3O DE CAPITAIS BRASILEIROS NO EXTERIOR &#8211; CBE 2018 &#8211; ANO-BASE 2017"},"content":{"rendered":"<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: arial black,avant garde; font-size: 14pt;\"><strong><span style=\"color: #006633;\">DECLARA\u00c7\u00c3O DE CAPITAIS BRASILEIROS NO EXTERIOR &#8211; CBE 2018 &#8211; ANO-BASE 2017<\/span><\/strong><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; line-height: normal;\"><b><span style=\"font-family: 'Arial','sans-serif';\"><span style=\"font-size: small;\" size=\"3\">&nbsp;<\/span><\/span><\/b><\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\"><span size=\"3\">A mencionada declara\u00e7\u00e3o exigida pelo Banco Central do Brasil &#8211; BACEN referente \u00e0 data-base de 31\/12\/17 deve ser entregue entre os dias 15\/02\/18 e \u00e0s 18:00, do dia 05\/04\/18 mediante novo sistema disponibilizado no site do BACEN pelo link <\/span><a href=\"#\/login\"><span style=\"color: windowtext; text-decoration: none;\"><span style=\"text-decoration: underline;\"><span size=\"3\"><\/span><\/span><\/span><\/a><span style=\"text-decoration: underline;\"><span size=\"3\"><a href=\"#\/login\">https:\/\/www3.bcb.gov.br\/cbe3\/#\/login<\/a><\/span><\/span><span size=\"3\" face=\"Calibri\">.<\/span><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\" size=\"3\" face=\"Calibri\">&nbsp;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\"><span size=\"3\">Encontram-se obrigadas a cumprir <!--more--> com esta obriga\u00e7\u00e3o as pessoas f\u00edsicas e jur\u00eddicas residentes no Pa\u00eds que possuam ativos no exterior em valores superiores a US$ 100 mil na data-base de 31\/12\/17, sendo considerado como ativo no exterior os seguintes capitais:<\/span><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\"><span size=\"3\">&nbsp;<\/span><\/span><\/p>\n<ul style=\"text-align: justify; list-style-type: disc; direction: ltr;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"color: #000000; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Dep\u00f3sito banc\u00e1rio no exterior;<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Cr\u00e9ditos Comerciais (adiantamentos de Importa\u00e7\u00e3o e Exporta\u00e7\u00f5es Financiadas, com prazos superiores a 29 dias, que gerem cr\u00e9dito a receber de pessoa residente ou domiciliada no exterior);<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Empr\u00e9stimo em moeda realizado por pessoa estrangeira;<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Financiamento, leasing e arrendamento financeiro;<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Investimento Direto;<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Investimento em Portf\u00f3lio;<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Aplica\u00e7\u00e3o em Derivativos Financeiros;<\/span><\/p>\n<\/li>\n<li style=\"color: #000000; font-family: 'Arial','sans-serif'; font-size: 11pt; font-style: normal; font-weight: bold;\">\n<p style=\"text-align: justify; color: #000000; line-height: normal; font-family: 'Calibri','sans-serif'; font-size: 11pt; font-style: normal; font-weight: normal; margin-top: 0cm; margin-bottom: 0pt;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\">&nbsp;&#8211; Outros investimentos detidos no exterior, incluindo im\u00f3veis e outros bens.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/ul>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\"><span size=\"3\">&nbsp;<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial,helvetica,sans-serif; font-size: 12pt;\"><span size=\"3\" face=\"Times New Roman\"> <\/span><span style=\"line-height: 115%;\">O descumprimento ou cumprimento irregular na entrega desta declara\u00e7\u00e3o importar\u00e1 na aplica\u00e7\u00e3o de penalidade pelo BACEN de multas que podem chegar a R$ 250.000,00 (duzentos e cinquenta mil reais).<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECLARA\u00c7\u00c3O DE CAPITAIS BRASILEIROS NO EXTERIOR &#8211; CBE 2018 &#8211;  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-4385","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4385\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=4385"}],"version-history":[{"count":0,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4385\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=4385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=4385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=4385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}