Brazil has published Provisional Measure 783 of 31 May 2017, which provides for a new program for the regularization of tax (Programa Especial de Regularização Tributária - PERT). The PERT program is available for both individuals and legal entities with unpaid tax and non-tax debts up to 30 April 2017. Under the program, taxpayers may settle their debts in one of three main ways:

1. A cash payme…