# Brazilian Federal Revenue tax compliance and regularization

> Live situation record from CLSTR: https://clstr.news/situations/brazilian-federal-revenue-tax-compliance-and-regularization
> Updated: 2026-09-07T10:00:00.000Z. Sources: 15. Developments: 2.

The Brazilian Federal Revenue Service (Receita Federal) has initiated several measures to address tax discrepancies and facilitate debt regularization.

In late August 2026, the agency launched a Digital Tax Audit targeting 3,455 companies. This audit identified inconsistencies in PIS and Cofins tax declarations totaling approximately 300 million reais. Affected taxpayers were given until October 30, 2026, to resolve these issues to avoid inspections and fines of up to 75% plus interest.

By early September 2026, the Receita Federal and the Office of the Attorney General of the National Treasury (PGFN) introduced a joint notice to assist non-resident investors. This program allows for the regularization of withholding income tax (IRRF) debts related to capital gains and other income. Under this program, eligible taxpayers can receive discounts ranging from 25% to 65% on principal debts and fines, depending on the installment plan chosen. The deadline for this transaction program is December 29, 2026.

On September 7, 2026, further guidance was provided regarding the income tax refund process and navigating the ‘malha fina’ (tax audit) caused by data inconsistencies.

## Timeline

### 2026-09-07: Brazil reports municipal competitiveness gains and tax updates

Brazil reports diverse updates: Apucarana enters the top 100 most competitive municipalities, Acre sees growth in health insurance, and new tax settlement rules are released for non-resident investors.

12 sources. https://clstr.news/cluster/brazil-offers-tax-debt-discounts-for-non-resident-investors

### 2026-08-28: Receita Federal identifies tax discrepancies in 3,455 companies

The Brazilian Federal Revenue Service has identified 3,455 companies with PIS/Cofins tax discrepancies totaling 300 million reais, providing until October 2026 for regularization.

4 sources. https://clstr.news/cluster/receita-federal-identifies-tax-discrepancies-in-3455-companies

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Cite as: Brazilian Federal Revenue tax compliance and regularization. CLSTR, https://clstr.news/situations/brazilian-federal-revenue-tax-compliance-and-regularization
