BRZ Tax Conflicts, Dispute Procedures


On Oct. 1, BRZ Tax created the procedure to prevent conflicts.


  • BRZ Tax issued Ordinance 467 regarding fiscal procedure for consensus revenue.
  • Highlights
  • The objective is to prevent, through consensus techniques, those conflicts regarding the qualification of tax or customs facts related to BRZ Tax becoming contentious.
  • Based on principles of impartiality; voluntariness; and mutual good faith.
  • Also prevention and consensual resolution of disputes; compliance with solutions.
  • The Center for Prevention and Resolution of Tax and Customs Conflicts (Cecat) is responsible for the prevention and resolution of tax and customs conflicts re taxes.
  • Cecat is responsible for conducting activities such as receipt of demands; examining admissibility of the demands received; analyzing and deliberating on admitted matters.
  • The consensus revenue will be applied to taxpayers in the maximum classification.
  • Entry into consensus revenue will depend on examination of interested party request.
  • Procedure must be concluded within 90 days, extendable once for the same period.
  • Effectiveness
  • Ordinance 467 shall come into force 30 days after its official publication.

Regulators BRZ Tax
Entity Types Auditor; Corp
Reference OG, 10/1/2024; Ord 467, 9/30/2024
Functions Accounting; Financial; Reporting; Resolution; Tax; Treasury
Countries Brazil
Category
State
Products Corporate; Equity
Regions Am
Rule Type Final
Rule Date 10/1/2024
Effective Date 10/31/2024
Rule Id 228314
Linked to N/A
Reg. Last Update 10/1/2024
Report Section International

Last substantive update on 10/04/2024