On Mar. 12, 2025, BRZ Anbima reported on Instruction 2253, re their requests for ancillary obligations for closed-end fund administrators; reporting on delinquencies.
Closed-end fund administrator ability to indicate quota holder who owes income tax.
Proposed accessory obligation model; streamlined process to ensure standardization.
BRZ Tax accepted, incorporated the model; reporting done via Virtual Service Center.
Access Declarations and Bookkeeping, report lack/insufficiency of payment of the tax.
The deadline for submitting delinquent investment fund income tax is Mar. 31, 2025.
On Feb. 26, BRZ Tax amended rules re investment earnings income.
BRZ Tax issued Instruction 2253 to amend Instruction 2166, re collection of income tax levied on income derived from investments in investment funds; Law 14.754.
Follows BRZ Tax Dec. 2025 rules on investment earnings income tax, see #195427.
Highlights
The information in paragraph 5 must also be provided in the event of suspension of tax payment resulting from the granting of a preliminary injunction or preliminary relief.
Paragraph 5 is also applicable in other cases that prevent tax retention and collection.
This information referred must be sent by Mar. 31, 2025, by accessing the e-CAC.
Effectiveness
Instruction 2253 comes into effect on the date of publication in official gazette.
Mar. 2025, BRZ Anbima Fund Administrators
On Mar. 12, 2025, BRZ Anbima reported on Instruction 2253, re their requests for ancillary obligations for closed-end fund administrators; reporting on delinquencies.
Closed-end fund administrator ability to indicate quota holder who owes income tax.
Proposed accessory obligation model; streamlined process to ensure standardization.
BRZ Tax accepted, incorporated the model; reporting done via Virtual Service Center.
Access Declarations and Bookkeeping, report lack/insufficiency of payment of the tax.
The deadline for submitting delinquent investment fund income tax is Mar. 31, 2025.
Regulators
BRZ Anbima; BRZ Tax
Entity Types
Auditor; Corp; IA; Inv Co
Reference
PR, 3/12/2025; OG, 2/26/2025; Ins 2253, 2/21/2025;
