[REVISION HISTORY]

Brazilian Federal Revenue tax compliance and regularization

Updated 1 time since CLSTR started tracking revisions of this situation.

What changed

2026-09-08 03:42 UTC → 2026-09-08 21:58 UTC · added ~~removed~~

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.

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