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ARTICLE · 11 APRIL 2024

Brazilian IRS Program Incentivizes Disclosure Of Certain Tax Liabilities

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On April 3, 2024, the Brazilian Internal Revenue Service ("Brazilian IRS") published Normative Instruction RFB No. 2,184 ("IN/RFB No. 2,184/2024"), regulating a special program to incentivize...

BrazilTax
Thaís Abreu De Azevedo Silva
Thaís Abreu De Azevedo Silva
Carolina Ferraro
Carolina Ferraro
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On April 3, 2024, the Brazilian Internal Revenue Service ("Brazilian IRS") published Normative Instruction RFB No. 2,184 ("IN/RFB No. 2,184/2024"), regulating a special program to incentivize the voluntary disclosure of federal tax liabilities ascertained through exclusions not in compliance with Article 30 of Law No. 12,973, of May 13, 2014 ("Law No. 12,973/2014"), as long as these liabilities have not been subject to assessment.

Pursuant to IN/RFB No. 2,184/2024, the following debts can be settled:

i. Corporate Income Tax ("IRPJ") and Social Contribution on Net Profit ("CSLL") relating to (a) the calculation periods ending up to December 31, 2022, whose exclusions were incorrectly made in the Digital Tax Bookkeeping ("ECF"), original or amended, submitted by December 29, 2023; and (b) the quarterly calculation periods for the year 2023, whose unduly carried-out exclusions impact the debts reported in the Federal Tax Debts and Credits Statements ("DCTF"),

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Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

© Copyright 2024. Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. All rights reserved.

This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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