The Brazilian Federal Revenue Service (RFB) published Ordinance RFB No. 511/2025 on Monday, establishing the pilot phase of the Receita Sintonia Programme.
The initiative aims to encourage companies to comply with tax and customs obligations by granting benefits to taxpayers with the highest tax compliance ratings.
This announcement was made by RFB on 24 February 2025.
One of the key benefits is access to the Consensual Tax Procedure, known as Receita de Consenso. This procedure promotes the prevention and resolution of tax and customs disputes and is available to legal entities with the highest classification in Compliance Incentive Programmes.
Additional benefits include priority processing of refund and reimbursement requests, as well as priority service, subject to legal priority rules. The classification will be disclosed gradually throughout the year, starting in February.
The Receita Sintonia Programme covers active legal entities taxed under the real, presumed, or arbitrated profit regimes, as well as non-profit entities exempt from Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL). Companies registered for less than six months, public bodies, and international organisations are not included in the pilot phase.
Receita Sintonia aligns with international best practices in tax compliance, following guidelines from the Organisation for Economic Co-operation and Development (OECD). The programme reinforces Brazil’s commitment to modernising tax administration and enhancing fiscal transparency, fostering a more predictable and reliable business environment.
