On March 25 and 26, the Brazilian Federal Revenue Service (Receita Federal do Brasil – “RFB”) and the Ministry of Finance issued subordinate regulations implementing mechanisms set forth in Supplementary Law No. 225/2026 (Lei Complementar nº 225/2026), aimed at tax and customs compliance, as well as the treatment of the devedor contumaz. Taken together, this regulatory framework reinforces the Tax Administration’s strategy of distinguishing taxpayers with a high degree of compliance from those whose default is qualified, repeated, and unjustified.
Normative Instruction RFB No. 2,315/2026 (Instrução Normativa RFB nº 2.315/2026) set forth the rules governing the Tax Compliance Incentive Program (Programa de Estímulo à Conformidade Tributária – “Sintonia”), designed to classify legal entities according to tax and customs compliance criteria. According to the Federal Revenue Service, the program seeks to encourage best practices and consistency in the fulfillment of obligations, including public disclosure of taxpayers classified in the A+ category.
Normative Instruction RFB No. 2,316/2026 (Instrução Normativa RFB nº 2.316/2026) amended the regulations governing the Cooperative Tax Compliance Program (Programa de Conformidade Cooperativa Fiscal – “Confia”), a model intended to foster a more transparent and cooperative relationship between the tax authorities and taxpayers. The program is designed to enhance predictability, legal certainty, and dispute prevention, especially in the context of tax governance and tax risk management.
In turn, Normative Instruction RFB No. 2,317/2026 (Instrução Normativa RFB nº 2.317/2026) now governs the Brazilian Authorized Economic Operator Program (Programa Brasileiro de Operador Econômico Autorizado – “OEA”), applicable to stakeholders involved in the foreign trade chain. Certification under the program is associated with differentiated customs treatment and greater operational predictability, within a framework that is already well established internationally.
Additionally, Joint Ordinance No. 21/2026 (Portaria Conjunta nº 21/2026) regulated, within the scope of the Federal Revenue Service and the Office of the National Treasury Attorney General (Procuradoria-Geral da Fazenda Nacional – “PGFN”), the qualification and treatment of the devedor contumaz, a legal figure introduced by Supplementary Law No. 225/2026 to address cases of substantial, repeated, and unjustified default, subject to prior administrative proceedings. In this context, devedor contumaz may be understood as a persistently non-compliant debtor whose pattern of tax default is regarded by the authorities as strategic rather than occasional. This new framework fits within a broader logic of targeted enforcement against structures of strategic non-payment, with potential reputational and operational consequences for taxpayers so classified.
From a practical standpoint, this new regulatory package calls for immediate attention to tax governance, the quality of information reported to the tax authorities, the regularity of taxpayer registration and filings, and the management of tax liabilities, especially for companies seeking access to differentiated treatment regimes or aiming to avoid the risks associated with a more burdensome classification.
Our firm remains available to assist companies in assessing the impacts of these new rules, reviewing their tax and customs compliance procedures, and defining preventive and dispute-related strategies concerning participation in Federal Revenue Service programs and the risks arising from qualification as a devedor contumaz.
