RFB Administrative Ruling No. 1,265/2015: Procedure For The Special Administrative Charging Scheme

The Special Administrative Charging Scheme, defined as the one that will be dealt with on a priority basis, was created by the Administrative Ruling No. 1,265/2015 and refers to taxpayers whose total amount of collectable tax credits is equal to, or higher than, BRL 10 million. Despite this objective criterion, the Administrative Ruling authorizes the Federal Revenue Office to include other tax credits in the Special Administrative Charging Scheme.

If, after been notified, the taxpayer does not pay or suspend payment of the tax credits included in the Special Administrative Charging Scheme, the following measures, among others, may be imposed:

1. Inclusion in the CADIN (Register of Outstanding Credits kept by Federal Agencies and Entities);