ANCINE updates procedures for the review of audiovisual projects that use tax incentives
27 diciembre 2021

BRAZIL

On December 27, the Executive Branch published in the Official Gazette a normative instruction that provides for the presentation and analysis of audiovisual projects under the jurisdiction of the National Film Agency (ANCINE in Portuguese). You may access the resolution by clicking here.

The Normative Instruction (IN in Portuguese) regulates the presentation, analysis, approval and follow-up of the audiovisual projects under ANCINE’s competence, to be carried out, which use tax incentives such as the Audiovisual Sectorial Fund. 

It should be noted that in order to request approval for the execution of the project, the proponent must submit a specific form, available (with prior subscription) on ANCINE’s website; documentation evidencing the raising of the minimum amount required for the execution of the project; a licensing contract in the case of an audiovisual work involving the use of a pre-existing audiovisual work format; and a contract of assignment or option of rights relating to the author of the script or screenplay, adapted or original, as the case may be; among other documents.

Legal framework

This new Normative Instruction replaces and repeals another Normative Instruction of 2015 which can be accessed by clicking here. Although the basis of the text is the same, the changes were mainly in the wording and in the updating of bureaucratic procedures related to the submission of documents.

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