Brazil: Issues new Normative Instruction

Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation process on 17 April 2026 to amend Normative Instruction RFB No. 2,228/2024, which governs the CSLL Surcharge. Interested parties can submit their

Brazil’s Federal Revenue Service has issued a warning about new digital scams after receiving reports of fraudulent messages in which criminals impersonate the agency to deceive taxpayers into accessing fake links and disclosing personal

Guilherme Mello, Brazil’s Planning Ministry's newly appointed executive secretary, said on Wednesday, 8 April 2026, that Brazil is pressing ahead with fiscal discipline despite an upcoming presidential election, with new spending caps and

Brazil’s tax authority, the Federal Revenue Service (RFB) issued Normative Instruction No. 2,306 on 23 January 2026, modifying the taxation framework for companies operating under the presumed profit regime. The changes establish a tiered system

Brazil has fundamentally restructured its transfer pricing system through Law No. 14,596/2023 and RFB Normative Instruction No. 2,161/2023, marking a decisive shift toward OECD standards. The arm's length principle takes centre stage The

Brazil’s tax authority, the Federal Revenue Service (RFB), has introduced new reporting requirements for the additional social contribution on net profits (CSLL) implemented as a qualified domestic minimum top-up tax under global anti-base erosion