Lei Complementar 236/2026 altera penalidades e prazos no CTN

The press has recently reported that decisions favorable to taxpayers, rendered in tax administrative proceedings by the Administrative Council of Tax Appeals, have been challenged before the Judiciary through Citizen Suits filed based on Law no. 4,717/65.

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Brazil's Executive Management Committee of the Foreign Trade Chamber has extended the 12% export tax rate on crude petroleum oils and bituminous mineral oils for an additional 60 days. The extension, formalized through GECEX Resolution No. 957/2026, maintains the tax structure previously established under Resolution No. 938/2026 and takes effect on September 8, 2026.

Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.

Brazil's Tax Reform introduces a complex framework of IBS and CBS regulations specifically designed to preserve the Manaus Free Trade Zone's competitive advantage through strategic IPI maintenance, zero-rating mechanisms, and deemed tax credit systems. Companies operating in the Manaus Industrial Pole must navigate new rules governing product classifications, import suspensions converted to exemptions, and intricate credit appropriation requirements that fundamentally reshape regional tax incentives.

A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.

Brazil's Federal Revenue Service has introduced new monitoring procedures that will require legal entities to meet specific compliance criteria to maintain their tax benefits and incentives. Companies must satisfy requirements including federal tax regularity, absence of administrative sanctions, and proper registration, with automated periodic verification beginning September 1, 2026, and a 20-business-day correction window for identified irregularities.

On March 12, 2026, the Brazilian Federal Government announced a package of measures aimed at curbing the increase in fuel prices in the country. Among the initiatives announced, the following stand out...

Brazil's Executive Management Committee of the Chamber of Foreign Trade has issued GECEX Resolution No. 938/2026, establishing a 12% export tax rate on crude petroleum oils for a 60-day period following the expiry of Provisional Measure No. 1,340/2026. The resolution addresses the regulatory gap created when the provisional measure failed to be converted into law within the constitutional timeframe, reinstating export tax provisions on products classified under NCM heading 2709.

Brazil has introduced a new special tax regime for datacenter services through Law No. 15,504/2026, offering significant fiscal incentives to companies investing in digital infrastructure. The program provides tax suspensions and zero-rate conversions on imported technology components, but requires strict compliance with sustainability commitments, renewable energy usage, and R&D investments.

O CONAR publicou uma nova edição do Guia de Marketing e Publicidade por Influenciadores Digitais, ampliando regras sobre transparência na identificação de conteúdo pago, proteção de crianças e adolescentes conforme o ECA Digital, e estabelecendo diretrizes para o uso de inteligência artificial em campanhas publicitárias.

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The Brazilian Supreme Court has fundamentally altered the landscape for obtaining free legal aid in labor disputes, replacing automatic approval based on worker declarations with a new income-based threshold system. This landmark ruling establishes concrete evidentiary requirements and shifts the burden of proof, creating significant implications for access to justice in employment litigation.

A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.

The National Advertising Self-Regulation Council (CONAR) has released an updated Guide on Marketing and Advertising by Digital Influencers, introducing significant changes to transparency requirements, child protection measures, and artificial intelligence usage in advertising campaigns. The new edition, effective June 1, 2026, expands the definition of digital influencers beyond natural persons and clarifies material connection requirements between influencers and advertisers.

O Governo Federal publicou duas portarias que estabelecem novas regras para publicidade de apostas esportivas no Brasil, ampliando as obrigações para toda a cadeia publicitária. As normas incluem advertências obrigatórias sobre riscos de dependência e impõem requisitos de verificação prévia para agências, plataformas e redes sociais que veiculem conteúdo relacionado a bets.

Brazil has introduced a new special tax regime for datacenter services through Law No. 15,504/2026, offering significant fiscal incentives to companies investing in digital infrastructure. The program provides tax suspensions and zero-rate conversions on imported technology components, but requires strict compliance with sustainability commitments, renewable energy usage, and R&D investments.

O Supremo Tribunal Federal julgará em setembro de 2026 se empresas podem excluir créditos presumidos de ICMS da base de cálculo do PIS/COFINS. A decisão terá efeitos vinculantes para todos os casos sobre o tema e pode impactar significativamente empresas que aproveitam esse benefício fiscal. Contribuintes argumentam que tais créditos constituem patrimônio dos Estados para fomento empresarial e não devem ser tributados como receita.

O Supremo Tribunal Federal iniciou o julgamento sobre a constitucionalidade da criminalização dos jogos de azar no Brasil, mas o Ministro Flavio Dino pediu vista para ampliar a análise e incluir apostas esportivas (bets) e loterias. A discussão envolve a distinção entre jogos de azar tradicionais e apostas de quotas fixas, bem como os efeitos econômicos e sociais dessas atividades na sociedade brasileira.

The Central Bank of Brazil has taken another decisive step in consolidating the regulatory framework for virtual assets. BCB Instruction No. 701/2026, which complements BCB Resolution No. 520/2025...