DEREX

Statement on the Use of Foreign Currency Resources Arising from the Export Receipt

Standardization: Federal Revenue of Brazil

Law 11,371 / 2006
National Monetary Council Resolution 3389 of 04.08.2006
Legal Instruction Federal Revenue of Brazil nº726 of February 28, 2007

The individual and exporting corporations must report annually to the IRS, by the last business day of the month of June, the origin and use of resources moved abroad during the immediately preceding calendar year. The new statement includes the features related to the receipt of exports not enter Brazil, the simultaneous purchase and sale of foreign currency, contracted in the form of Law No. 11,371 / 2006, and income earned abroad from the use of resources kept out the country.
 
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