Provisional Measure 766/2017 was published in Brazil's Official Gazette on 5 January 2017. The measure opens a new program for the regularization of tax (Programa de Regularizacão Tributária – PRT). The PRT program is available for both individuals and legal entities with unpaid tax debts up to 30 November 2016. Under the program, taxpayers may settle their debts in one of four main ways:

• A c…