Brazil's Receita Federal releases massive chronic debtor list and record tax refund batch

The Federal Revenue service (Receita Federal) published its first list of "devedores contumazes" — taxpayers classified as chronic defaulters. The list highlights the tobacco sector with debts exceeding R$ 25 billion and the fuel sector with debts over R$ 30.6 billion. Companies are designated as chronic debtors when they owe at least R$ 15 million, more than 100 % of known assets, and have remained delinquent for four consecutive periods or six alternating periods within a year without justification. Listed entities will lose access to tax benefits, be barred from public procurement and bankruptcy recovery, and be marked as ineligible in the taxpayer registry.

On June 23, 2026, Receita Federal opened consultation for the second batch of individual income‑tax (IRPF) refunds. The batch will distribute R$ 16 billion to 9.585 million taxpayers, making it the largest by number of beneficiaries and matching the value of the first batch earlier in the year. Combined, the first two installments cover 18.3 million taxpayers and total R$ 32 billion in refunds, with payments scheduled for June 30. Priority groups include seniors, people with disabilities, teachers and those who used pre‑filled returns or PIX for faster processing. Security measures ensure payments are made only to the account holder and provide options for re‑scheduling in case of banking errors.