Brazil: RFB issues procedures for withholding income tax on profits, dividends
Brazil’s tax authority, the Federal Revenue Service (RFB), announced that it enacted Law No. 15,270 of 26 November 2025 on 6 August 2026, which introduced significant changes to income taxation, including the withholding of Income Tax at Source
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Brazil bars in-person issuance of individual income tax return copies
The Brazilian Federal Revenue Service (RFB) announced the publication of Ordinance RFB No. 713, dated 30 July 2026, amending rules governing in-person taxpayer services. Among the changes is the prohibition on providing copies of the Individual
See MoreBrazil: RFB, CGIBS set mandatory issuance schedule for tax documents under Consumption Tax Reform
The Brazilian Federal Revenue Service (RFB) and the CGIBS have announced on 31 July 2026 that the approval of Joint Act RFB/CGIBS No. 4 of 30 July 2026, in accordance with Article 112 of Decree No. 12,955/2026 (CBS Regulation) and CGIBS Resolution
See MoreBrazil to ease mandatory tax information requirements in electronic fiscal documents
Brazil's Federal Revenue Service (Receita Federal) and the IBS Management Committee (CGIBS) will suspend the mandatory requirement to complete fields relating to the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) in
See MoreBrazil: RFB, Petrobras reach pre-audit agreement on Repetro-Sped status
The Brazilian Federal Revenue Service (RFB) has published the Executive Declaratory Act Sutri No. 4/2026, dated 21 July 2026, formally binding both the tax authority and Petrobras to Consensual Agreement No. 3/2026 on 24 July 2026. The agreement
See MoreBrazil: RFB, CGIBS to publish joint act on mandatory electronic tax document dates for CBS, IBS
The Brazilian Federal Revenue Service (RFB) and the Management Committee for the Tax on Goods and Services (CGIBS) have announced, on 27 July, that a joint act establishing the start dates for the mandatory issuance of electronic tax documents
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Australia, Brazil, Norway rejects forced labour justification on Trump’s latest tariffs
The Trump administration imposed new tariffs across 60 trading partners—the EU, China, Japan, Canada, and dozens more—alleging they've failed to prevent goods made by forced labour from entering their supply chains on 24 July 2026. The move
See MoreBrazil delays CBS registration, tax document obligations for individuals until 2027
Brazil’s tax authority, the Federal Revenue Service (RFB) announced, on 22 July 2026, the publication of Decree No. 13,075, of 21 July 2026, formalising the change in the implementation schedule for registration and documentary obligations
See MoreBrazil, Cambodia considers negotiating for income tax treaty
Cambodia's Ministry of Economy and Finance announced, on 16 July 2026, that officials from Brazil and Cambodia met on 15 July 2026 to discuss bilateral cooperation. The two sides agreed to explore formal investment protections, a bilateral free
See MoreBrazil, Canada sign agreement on mutual administrative assistance in customs matters
Brazil and Canada held the fifth Brazil-Canada Strategic Partnership Dialogue on 14 July 2026. During the meeting, participants discussed collaboration on trade, investment, mining, energy, science and technology, defence, customs, countering
See MoreBrazil: RFB opens tax debt settlement programmes with discounts up to 70%
Brazil's Federal Revenue Service (RFB) opened its doors for tax debtors to settle their cases on better terms. On 13 July 2026, the agency published two notices (Notice 9 and Notice 10) offering structured payment plans with steep discounts — but
See MoreUS finalises 25% tariffs on certain Brazilian imports under Section 301
United States Trade Representative (USTR) representative Jamieson Greer is taking final action, at President Trump’s direction, under Section 301 of the Trade Act of 1974 by imposing a 25% tariff on certain goods of Brazil, according to a release
See MoreBrazil announces scheduled CNPJ system shutdown ahead of alphanumeric Tax ID rollout
Brazil's Federal Revenue Service (RFB) has announced on 7 July 2026 that its CNPJ Mainframe environment will be unavailable on 25 July 2026, from 7:00 am to 7:00 pm, to facilitate the implementation of the new alphanumeric CNPJ (Brazilian National
See MoreBrazil: RFB issues guidance on corporate social contribution on net profit
Brazil’s Federal Revenue Service (RFB) announced  he publication of a guidance on 8 July 2026, detailing the additional Corporate Social Contribution on Net Profit (CSLL) to enforce a 15% minimum tax rate on multinational companies. The CSLL
See MoreBrazil: Tax reforms moves to mandatory phase, CBS and IBS take effect in August
Brazil's tax reform—established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025—shifts from preparation to enforcement in July 2026. The Dual VAT system introduces CBS (Contribution on Goods and
See MoreBrazil issues compliance guidance for OECD-aligned minimum tax on multinationals
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 24 June 2026, that it has issued guidance to Constituent Entities of Multinational Business Groups regarding compliance with the CSLL Additional Tax, including requirements
See MoreBrazil: RFB refines CSLL additional tax framework under GloBE rules
Brazil’s Federal Revenue Service (RFB) has published the Normative Instruction RFB No. 2,329 on 19 June 2026, amending the rules governing the Additional Social Contribution on Net Profit (CSLL) surcharge as per Normative Instruction RFB No. 2,228
See MoreBrazil: RFB formalises rules for Confia tax compliance seal, brand
The Brazilian Federal Revenue Service (RFB) clarified, on 12 June 2026, how companies in its cooperative tax programme should display their credentials. Ordinance RFB No. 695, issued on 10 June 2026, establishes the official identity of the
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