6-K

FORM 6-K
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF THE
SECURITIES EXCHANGE ACT OF 1934

dated October 2, 2017

Commission File Number 1-15148

BRF S.A.
(Exact Name as Specified in its Charter)

N/A(Translation of Registrant’s Name)

1400 R. Hungria, 5th FloorJd América-01455000-São Paulo – SP, Brazil(Address of principal executive offices) (Zip code)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F x   Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T
Rule 101(b)(1): 

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T
Rule 101(b)(7): 

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes o   No x

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): Not applicable.

 

*             *             *

This material includes certain forward-looking statements that are based principally on current expectations and on projections of future events and financial trends that currently affect or might affect the Company’s business, and are not guarantees of future performance.  These forward-looking statements are based on management’s expectations, which involve a number of known and unknown risks, uncertainties, assumptions and other important factors, many of which are beyond the Company’s control and any of which could cause actual financial condition and results of operations to differ materially fom those set out in the Company’s forward-looking statements.  You are cautioned not to put undue reliance on such forward-looking statements.  The Company undertakes no obligation, and expressly disclaims any obligation, to update or revise any forward-looking statements.  The risks and uncertainties relating to the forward-looking statements in this Report on Form 6-K, including Exhibit 1 hereto, include those described under the captions “Forward-Looking Statements” and “Item 3. Key Information — D. Risk Factors” in the Company’s annual report on Form 20-F for the year ended December 31, 2012.

 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: October 2, 2017
	BRF S.A.
	By:	/s/ Pedro de Andrade Faria
		Name:	Pedro de Andrade Faria
		Title:	Global Chief Executive and Investor Relations Officer

 

EXHIBIT INDEX

Exhibit	Description of Exhibit
1	Announcement to the Market.

EX-1

BRF S.A.

Companhia Aberta

CNPJ 01.838.723/0001-27

NIRE 42.300.034.240

CVM 16269-2

Announcement to the Market

BRF S.A. (“BRF” or "Company") (BM&FBovespa: BRFS3; NYSE: BRFS), pursuant to CVM Instruction 358, of January 3, 2002, announces the following to its shareholders and to the market in general that based on the Provisional Measure nº 783 from May 31st 2017 and n° 798 from August 31st 2017, regulated by the Normative Ruling nº 1711 of the Brazilian Federal Revenue (“RFB”) from June 16th 2017 and n° 1733 from August 31st 2017, and by the Ordinance nº 690 of Attorney General of the National Treasury from June 29th 2017, BRF has decided to include debts related to PIS, COFINS and CSLL in the Special Tax Regularization Program (“PERT”), which are registered in the federal debt due to rejection of requests for IPI credit tax by Federal Revenue of Brazil .

The nominal value of debts adhered to “PERT” amounts roughly R$455 million, of which 20% will be paid in monthly installments until December 2017. The remaining balance will be paid in 145 monthly installments, including projected deductions as per respective Provisional Measures.

Given the resignation of legal proceedings related to previously mentioned debts, the Company has untied the active process to recover IPI credit tax from its liability cause, and acknowledged, therefore, a recoverable tax of around R$640 million.

Considering the net effect between debts adhered to “PERT”, including program deductions, already-constituted provisions, acknowledged tax assets of active processes and other non-recurrent items, the Company expects a positive impact into Income Before Tax and Social Contribution of approximately R$310 million, of which R$220 million related to Financial Results.

São Paulo, October 02, 2017

Lorival Nogueira Luz Jr.

Chief Finance and Investor Relations Officer