Control of money laundering: a look at the declaration of liquidized operations with currency in specie

• Autor(a) principal: Barbosa, Camila Batista
• Data de Publicação: 2022
• Outros Autores: Nunes, Paulo Cesar Santana
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/56283
• topic: declaração; procedimentos; obrigatoriedade; retificação; declaration; precedence; obligatoriness; rectification

The present paper deals with a study of the Declaration of Liquidated Operations with Currency in Kind and how this ancillary obligation can prevent money laundering. Such research is carried out through the analysis of qualitative data that seek to meet the general objective and research question of this work through documentary observation, participant observation and interviews with depth. The general objective is to identify the main procedures required by the declaration of Liquidated Currency Operations (DME). The specific objectives seek to produce knowledge about the main procedures and the obligatoriness of the elaboration, as well as the penalties of noncompliance with the exigibility of this accessory obligation. Looking for a scientific research, the approach of the problem intends in how the declaration in question can constitute itself a contributory tool in the control of the laundering of money. For this, will be addressed systematic of fill of the fields of forms of the declaration of liquidated operations with Currency in Kind, as well as the analysis of data and documents to avoid possible differences between the information and, consequently corrections and fines that respondents may be subject to in case of problems caused in the submission of the declaration. It can be concluded that DME contributes to the suppression of money. Key words: Declaration. Precedence. Obligatoriness. Rectification