On 8 August 2017, Brazil published National Congress Act 41/2017 in the Official Gazette, which extends the validity of Provisional Measure 783/2017 for 60 days. The Provisional Measure, published 31 May 2017, introduced a new program for the regularization of tax (Programa Especial de Regularização Tributária - PERT). The program is available for both individuals and legal entities with unpai…