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ARTICLE · 10 JANUARY 2025

RFB Ordinance No. 501/2024 – Consumption Tax Reform Program

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With the advance of the regulation of the Tax Reform object of Constitutional Amendment No. 132/2023, the Brazilian Internal Revenue Service ("IRS") published the Ordinance No. 501/2024 on December 26, 2024.

BrazilTax
Carolina Bottino
Carolina Bottino
Diana Castro
Diana Castro
Anna Casagrande
Anna Casagrande
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With the advance of the regulation of the Tax Reform object of Constitutional Amendment No. 132/2023, the Brazilian Internal Revenue Service ("IRS") published the Ordinance No. 501/2024 on December 26, 2024, which established the Consumption Tax Reform Program ("RTC Program").

The RTC Program's goal is to encourage tax compliance through the development of actions aimed at simplifying the fulfillment of tax obligations (both principal and ancillary).

The RTC Program will consist of:

i. the RTC Program Committee: responsible for providing resources, making strategic decisions, overseeing progress, and conducting periodic evaluations;

ii. the Tax Reform Regulation Program: responsible for elaborating and proposing regulations and norms related to CBS (Contribution on Goods and Services) and Excise Tax; and

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