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Brazilian tax and administrative regulatory changes

Updated 4 times since CLSTR started tracking revisions of this situation.

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2026-09-08 15:51 UTC → 2026-09-09 15:53 UTC · added removed

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. Through Following a request from the Colégio Notarial do Brasil — Conselho Federal (CNB/CF), the CNJ issued Resolution No. 695, which removes the CNJ allows families requirement for the advance payment of the Inheritance and Donation Tax (ITCMD) to complete inheritance extrajudicial inventories at notary offices without the prerequisite offices. Previously, proof of prior tax payment was a mandatory condition for finalizing public deeds of the Inheritance inventory and Donation Tax (ITCMD). partition. This change aims to assist heirs requirement often hindered families who possess assets possessed assets, such as real estate, but lack lacked the immediate liquidity to settle tax obligations, thereby preventing financial constraints from delaying the formal division of estates. obligations. Under the new regulation, the formalization of rules, the public deed is separated from can be formalized first, though the tax payment requirement. 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 legislations; in São Paulo and Rio de Janeiro, tax authorities have indicated they will continue to enforce existing laws requiring prior payment, with Rio de Janeiro specifically citing the need for fiscal control. In Paraná, while notaries are exempt from the responsibility of prior collection, they must fulfill accessory obligations and report deeds to the state to avoid joint liability. payment.

Versions

  1. 2026-09-09 15:53 UTC Brazilian tax and administrative regulatory changes
  2. 2026-09-08 15:51 UTC Brazilian tax and administrative regulatory changes
  3. 2026-09-05 20:37 UTC Brazilian tax and administrative regulatory changes
  4. 2026-09-03 17:09 UTC Brazilian tax and administrative regulatory changes
  5. 2026-08-24 00:18 UTC Brazilian tax and administrative regulatory changes

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