Articles | Postado no dia: 17 August, 2026
Federal Revenue Service Steps Up Enforcement of Tax Benefits Starting in September
New Normative Instruction requires ongoing proof of eligibility to maintain federal tax benefits.
Brazil’s Federal Revenue Service (Receita Federal) has published Normative Instruction RFB No. 2,332/2026, which takes effect on September 1st. Under this new rule, using a federal tax benefit stops being a one-time act. Companies now need to continuously prove they still meet the requirements that qualified them for the incentive in the first place, things like tax compliance, no pending issues in Cadin, good standing with FGTS, updated CNPJ registration, and enrollment in the Electronic Tax Domicile.
This isn’t happening in isolation. It builds on a trend that started with Complementary Law No. 224/2025, which had already cut several federal tax incentives by 10% and capped total tax expenditures at 2% of GDP. The message from the Revenue Service is clear: a tax benefit now requires ongoing governance, not just an initial approval.
The rule also deepens how differently taxpayers are treated. Companies classified as chronic debtors, meaning those with substantial and repeated tax debts under the Taxpayer Defense Code, go straight to having their benefit cancelled and facing retroactive collection, with interest and penalties.
Companies certified under Confia (the fiscal cooperation program for large taxpayers), on the other hand, get their own correction process before any benefit is revoked. The message here is just as direct: differentiated treatment for “good taxpayers” will actually be put into practice.
In practice, any company that doesn’t know exactly which benefit it’s using, since when, and what documents back it up, without solid benefit management and real tax compliance, is taking on extra risk starting in September.
Managing tax benefits as part of a broader tax compliance strategy, aligned with the Federal Revenue Service’s compliance programs, can make a real difference in a company’s day-to-day tax operations.
Author: Igor Frota Moreira
