# Brazilian tax and administrative regulatory changes > Live situation record from CLSTR: https://clstr.news/situations/brazilian-tax-and-administrative-regulatory-changes > Updated: 2026-09-08T14:01:36.000Z. Sources: 14. Developments: 4. Brazil is undergoing changes to its tax and administrative procedures. A major consumption tax reform has introduced the IBS and CBS taxes, aiming to simplify the system. While the reform includes zero tax rates for essential goods in the National Basic Food Basket, experts have raised concerns regarding potential price fluctuations and technical risks involving tax credit misclassification within the supply chain. In a separate administrative development, the National Council of Justice (CNJ) has formalized rules regarding extrajudicial inventories and asset partitions. Following a request from the Colégio Notarial do Brasil — Conselho Federal (CNB/CF), the CNJ issued Resolution No. 695, which removes the requirement for the advance payment of the Inheritance and Donation Tax (ITCMD) to complete extrajudicial inventories at notary offices. Previously, proof of tax payment was a mandatory condition for finalizing public deeds of inventory and partition. This requirement often hindered families who possessed assets, such as real estate, but lacked the immediate liquidity to settle tax obligations. Under the new rules, the deed can be formalized first, though the tax obligation remains subject to state-level regulations, deadlines, and potential penalties for late payment. Notaries must record that heirs are aware of their tax obligations and are required to notify tax authorities within five days. This measure follows a significant surge in extrajudicial inventories, which have increased approximately 580% since 2007, reaching a historical high of 261,602 acts in 2025. Implementation remains inconsistent due to local legislations; in São Paulo and Rio de Janeiro, authorities have indicated they will continue to enforce existing laws requiring prior payment. ## Claims - The CNJ determined that ITCMD tax no longer needs to be paid in advance for extrajudicial inventories. (corroborated by 3 sources) - The change was made following a request from the CNB/CF. (corroborated by 3 sources) - Between 2007 and July 2026, 3,114,091 extrajudicial inventory deeds were performed in Brazil. (corroborated by 3 sources) - In 2025, 261,602 extrajudicial inventory acts were recorded, the highest annual volume in the series. (corroborated by 3 sources) - Notaries must record in the deed that parties are aware of tax obligations and notify the Tax Authority within five days if the tax remains unpaid. (single source) - The resolution does not create tax exemptions or reductions; tax amounts remain subject to state rules. (single source) ## Timeline ### 2026-09-08: CNJ removes requirement for advance ITCMD payment in extrajudicial inventories The CNJ has ruled that ITCMD tax no longer requires advance payment for extrajudicial inventories in Brazil, facilitating asset division for heirs lacking immediate liquidity. 5 sources. https://clstr.news/cluster/brazil-cnj-removes-advance-itcmd-tax-requirement-for-extrajudicial-inventories ### 2026-09-04: Brazil CNJ allows inheritance inventories without prior tax payment A new CNJ resolution in Brazil allows families to finalize inheritance inventories at notary offices before paying the ITCMD tax, facilitating asset division for those lacking immediate liquidity. 2 sources. https://clstr.news/cluster/brazil-cnj-allows-inheritance-inventories-without-prior-tax-payment ### 2026-09-02: Brazil's CNJ allows inheritance inventories before tax payment Brazil's CNJ ruled that extrajudicial inheritance inventories can be completed at notary offices without prior payment of the ITCMD tax, though the tax remains mandatory under state laws. 4 sources. https://clstr.news/cluster/brazils-cnj-allows-inheritance-inventories-before-tax-payment ### 2026-08-23: CNJ changes rules for extrajudicial inventory tax payments in Brazil Brazil's National Council of Justice has ruled that ITCMD tax payment is no longer a prerequisite for completing extrajudicial inventories at notary offices. 3 sources. https://clstr.news/cluster/cnj-changes-rules-for-extrajudicial-inventory-tax-payments-in-brazil --- Cite as: Brazilian tax and administrative regulatory changes. CLSTR, https://clstr.news/situations/brazilian-tax-and-administrative-regulatory-changes