Brazil’s Federal Revenue Service has launched a new Digital Tax Audit round targeting BRL 300 million in PIS/Cofins discrepancies involving more than 3,000 taxpayers, with affected businesses given until 30 October 2026 to regularise their tax positions and avoid penalties.

RF Report

Brazil’s tax authority (RFB) announced it rolled out a new round of the Digital Tax Audit (MFD) on 27 August 2026, focused on insufficient PIS/Cofins declarations. The initiative gives taxpayers a window to self-correct discrepancies in their social contribution payments before formal audits commence.

Cross-referencing of data submitted by legal entities uncovered BRL 300 million in mismatches between PIS/Pasep and Cofins amounts declared in DCTF (Tax Debt Declaration Form) and figures calculated in EFD-Contribuições systems. More than 3,000 taxpayers are affected.

Regularisation deadline and consequences

The correction period closes on 30 October 2026.

Taxpayers who fail to remedy identified inconsistencies face inspection, infraction notices, and enforcement actions. The penalty structure includes a 75% fine on unpaid amounts plus accumulated late fees. Other applicable penalties apply without limitation.

Data from the previous MFD cycle illustrates both the enforcement approach and taxpayer response. Of 3,062 taxpayers contacted, 75% resolved their inconsistencies and avoided penalties. Those who didn’t act were subject to assessments totalling BRL 750 million.

How to participate

The Federal Revenue Service (RFB) distributed notification letters through postal mail and the e-CAC Portal (Virtual Service Centre). Large registered taxpayers received separate notices via e-Mac, their dedicated communication channel. Complete technical guidelines and instructions for portal access appear on the agency’s official website.

The breakdown of the number of legal entities reached and the amount of deficiencies identified in each Federative Unit is shown in the table below:

Federal unit Legal entities (quantity) Insufficient (R$)
B.C 11 786,360.45
AL 32 2,190,022.72
AM 54 3,674,803.41
AP 7 661,944.13
BA 138 10,295,392.61
CE 94 7,850,716.72
DF 72 6,134,387.50
ES 67 4,637,955.43
GO 127 10,454,393.89
BAD 42 3,365,640.09
MG 295 25,366,011.51
MS 57 3,963,553.20
MT 78 5,889,807.29
SHOVEL 79 6,376,311.79
PB 37 3,234,408.26
FOOT 107 12,173,337.87
PI 30 2,129,824.73
PR 199 18,100,317.59
RJ 274 21,802,419.94
RN 33 2,175,990.87
RO 24 2,064,507.67
RR 6 406,383.80
RS 177 13,882,050.65
SC 152 14,296,402.31
SE 27 3,235,373.60
SP 1.224 112,653,647.62
TO 12 1,288,260.21
TOTAL 3.455 R$ 299,090,225.86

Brazil’s Federal Revenue Service urges taxpayers to review received notices and regularise their tax situation within the specified deadline to avoid higher costs arising from audits.