Publicado em 01/07/2021

Five-year period census – Brazilian Central Bank

The Brazilian Central Bank carries the Census on Foreign Capitals in Brazil (Census), in accordance with Circular no. 3,795, dated as of June 16, 2016, with the purpose of compiling statistics on the external sector, especially the International Investment Position, supporting the formulation of economic policy and assisting in the activities of economic researchers and international organizations.

The Five-year period Census refers to the reference dates of years ending in 0 (zero) or 5 (five) and, in 2021, the reference year is 2020. The term for submitting the declaration is from July 1st to 6 p.m. on August 16th, 2021.

The following entities must provide the statement of the Five-year period Census:

  • Legal entities domiciled in Brazil, with direct participation of non-residents in its capital stock, in any amount, on the reference date of December 31, 2020;
  • Investment funds with non-resident quotaholders, on the reference date of December 31, 2020, through their managers; and
  • Legal entities domiciled in Brazil, with total outstanding balance of short-term trade credits (due within 360 days) granted by non-residents, in an amount equal to or greater than the equivalent of US$1 million, on the reference date of December 31, 2020.

The following are not required to provide the declaration: natural persons; bodies of the Direct Administration of the Union, States, Federal District and Municipalities; legal entities indebted to onlending foreign credits granted by institutions domiciled in Brazil; and non-profit entities supported by contributions from non-residents.

Dias Carneiro Advogados is available to assist you with this matter.