Brazil tax defaulter crackdown

In late July 2026 Brazil's federal tax authority, Receita Federal, published a list of 17 additional fuel‑sector companies classified as "devedores contumazes," raising the total of repeat tax defaulters to 22. The designation, created under Complementary Law No. 225/2026, targets firms with tax debts over R$ 15 million, liabilities exceeding assets, and repeated non‑payment within a year, aiming to curb strategic tax evasion and improve compliance.

A week later, the Rio de Janeiro state government introduced a draft law to extend the crackdown at the state level. The proposal would allow the state to suspend tax benefits, bar identified defaulters from public bids and contracts, and even cancel their state registration if they fail to settle debts or appeal within 30 days. The measure involves the State Treasury, the Attorney General, and the Public Ministry for enforcement. In a separate move, the acting governor submitted nominations to fill vacancies on the transport regulator board, Agetransp, to restore its quorum.

Further details released in early August clarified the definition of "devedor contumaz" as companies with at least R$15 million in irregular tax debt that exceeds assets and that have missed payments for four consecutive or six alternating periods within a year. The state bill, linked to the pending bankruptcy request for Refit—a major debtor with a R$25.7 billion tax liability—sets out sanctions, notification procedures and a 30‑day settlement window. Refit is under a federal police investigation for alleged fraud, tax evasion and money laundering, and its principal shareholder, Ricardo Magro, remains a fugitive on Interpol’s red‑notice list.