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In Cybersecurity, Data and Tech

Brazil: ANPD publishes Regulation on the requirements for appointment of the Person in Charge (“Encarregado”)

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The Brazilian Data Protection Authority (ANPD) has published Resolution CD/ANPD No. 18, which creates additional rules for the appointment of the Person in Charge (similar, although not equivalent, to the Data Protection Officer under the GDPR).
As background, according to Law No. 13.709/18 (Brazilian Data Protection Law (LGPD)), data controllers must appoint a Person in Charge. The “Person in Charge” has the primary role of serving as a communication liaison between the data controller, data subjects and ANPD, as well as providing training and guidance to the controller’s employees, and complying with any other instructions that controller may give.

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In ESG

Brazil: New federal law establishes guidelines for drawing up climate change adaptation plans

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Federal Law No. 14.904/2024 was published. The law establishes guidelines for the preparation of climate change adaptation plans, with the aim of guiding the implementation of measures to reduce the vulnerability and exposure to risks of environmental, social, economic and infrastructure systems, in the face of the current and expected adverse effects of climate change.

In Environment

Brazil: ANAC publishes resolution regulating the monitoring and offsetting of carbon dioxide emissions under CORSIA

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The National Civil Aviation Agency published Resolution No. 743 of 15 May 2024, which regulates the monitoring and offsetting of carbon dioxide emissions (CO2) on international flights under the Carbon Offsetting and Reduction Scheme for International Aviation. The resolution comes into force on 1 January 2025.

In Product Regulation & Liability

Brazil: Legal framework for the electronic games industry

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On 6 May 2024, the Federal Government published Federal Law No. 14.852/2024, which established the Legal Framework for the Electronic Games Industry in Brazil. The new law sets out the basic principles and rules for the development and sale of electronic games in Brazil. It establishes guidelines on the manufacture, import, marketing, development and commercial use of electronic games, in addition to providing that the State must establish the indicative age classification. Therefore, it provides a specific framework for this sector in Brazil and ensures the protection of its consumers and users.

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In Product Regulation & Liability

Brazil:  Senate approves controversial bill on clinical research involving human biological material

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On 23 April 2024, the Federal Senate approved Bill 6,007/2023, which originated as Bill 200/2015, and which generated intense debate among all those involved in the clinical research ecosystem. While the bill was supported by the economic sectors and part of academia due to the stability and security it brings to clinical research in Brazil, various social segments, part of academia and government authorities who are members of the system raised concerns about the possibility of weakening national ethical guidelines and dismantling the CEP/CONEP system.

In Cybersecurity, Data and Tech

Brazil: Data Protection Authority publishes Regulation on Notification of Security Incident

by and 3 Mins Read

On 26 April 2024, the Brazilian Data Protection Authority (ANPD) published the Resolution CD/ANPD no. 15 which approved the Regulation on Notification of Security Incident (“Regulation”). Such Regulation sets forth the mandatory procedures that data controllers must follow when notifying security incidents to ANPD and personal data subjects.
According to Law No. 13,709/18 (Brazilian General Data Protection Law, or LGPD), the controller must notify the occurrence of a security incident that may give rise to relevant risk or damage to data subjects not only to ANPD, but also to the data subjects.

In Tax

Brazil: IBAMA changes the way TCFA is calculated

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The Brazilian Institute of the Environment and Renewable Natural Resources (IBAMA) established a new way of calculating the Environmental Control and Inspection Fee (TCFA) and, as of the first quarter of 2024, the economic size to be declared by subsidiaries will be the economic size of the parent company and the subsidiary jointly, considering the annual gross income of the legal entity as a whole for the basis for calculating this fee.

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In Tax

Brazil: IRS publishes Normative Instruction regulating the taxation of investments abroad

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On 13 March 2024, the Brazilian IRS published Normative Instruction 2.180/24 (“IN 2.180/24”), which provides for the taxation of income earned by individuals resident in Brazil from non-interest-bearing deposits abroad, foreign currency held in kind, financial investments, controlled entities and trusts abroad, as well as the option to update the value of assets and rights abroad.
The long-awaited IN 2.180/24 regulates Law 14,754/23, which was passed on 12 December 2023 and brought important clarifications regarding the taxation by Income Tax of individuals (IRPF) with assets abroad.

In Tax

Brazil: Internal Revenue Services publishes public notice for special settlement agreement of tax debts in administrative litigation

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On 19 March 2024, the Public Notice of Special Settlement Agreement No. 1/2024 was published, which provides for the opening of the Zero Litigation Program 2024, a new special settlement agreement for tax debts in administrative litigation within the scope of the IRS of Brazil, the value of which, per litigation, is up to BRL 50,000,000.00. Discounts and payment terms will be determined according to the degree of recoverability of the debts. The deadline for joining the Program is 1 April 2024 to 31 July 2024.

In Tax

Brazil: The RFB has issued IN RFB No. 2184/2024 regulating the thesis transaction regarding the Investment Subsidies Taxation

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On 3 April 2024, the Federal Revenue of Brazil (RFB) issued Normative Instruction No. 2184/2024, which regulates the tax transaction provided in Article 14 of Law 14789/2023. This transaction aims to encourage companies to pay IRPJ and CSLL (corporate income taxes), resulting from the exclusion of investment subsidies made in disagreement with Article 30 of Law No. 12973 of 13 May 2014, provided that they have not been subject to assessment.

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