Brazil's RFB has expanded its debt instalment programme to cover non-tax obligations, allowing taxpayers to arrange repayment plans of up to 60 monthly instalments through a streamlined digital portal, as part of a broader push to simplify compliance and accelerate the resolution of outstanding debts.
Brazil’s tax administration, the Federal Revenue Service (RFB), has broadened access to debt instalment plans by allowing taxpayers to settle non-tax obligations through simplified digital channels through a notice released on 14 May 2026.
The reform took effect in October 2025 through an amendment to Normative Instruction RFB No. 2,063/2022.
Under the updated regulations, taxpayers can now arrange instalment payments for non-tax debts directly through the Virtual Taxpayer Service Centre, known as e-CAC. This streamlined process mirrors the existing framework for tax debt instalments and eliminates the previous requirement to submit requests through separate online portals. The change aims to enhance taxpayer autonomy and accelerate the resolution of outstanding obligations.
Non-tax debts covered under the expanded programme include administrative penalties and amounts related to improper refund recoveries. These obligations can now be divided into up to 60 monthly payments, making repayment more manageable for both individuals and businesses.
Payment requirements and penalties
The instalment plan requires minimum monthly payments of BRL 200 reais for individual taxpayers and BRL 500 reais for legal entities. Upon enrollment, the Federal Revenue Collection Document must be issued and paid for immediately. The consolidated debt amount is subject to a 30% penalty for late payment, which underscores the importance of timely compliance with the instalment schedule.
Debts included in the simplified instalment plan
|
Non-tax debits |
Codes |
| Return of Improper Refund – IRPF | 312 |
| Return of Improper Refund – Cofins/Finsocial | 880 |
| Return of Improper Refund – IRPJ | 1496 |
| Return of Improper Refund – ITR | 3412 |
| Return of Improper Refund – IPI | 3413 |
| Return of Improper Refund – IOF | 3436 |
| Return of Improper Refund – PIS/Pasep | 3465 |
| Return of Improper Refund – CSLL | 3442 |
| Return of Improper Refund – CIDE | 3459 |
| Return of Improper Refund – II | 3399 |
| Return of Improper Refund – IE | 3407 |
| Return of Improper Refund – Social Security Contribution | 3504 |
| Return of Improper Refund – Contribution to the Civil Servant Social Security Plan – CPSS | 5103 |
| Administrative Fine for Non-Payment of Lot Purchased at Auction | 3397 |
