See the summary of the main tax and accounting news for 06/25/2026, prepared by the TF Assessor team.
Receita Federal (Brazil's Federal Revenue Service): Receita Federal begins publishing the first taxpayers deemed Habitual Debtors (Devedores Contumazes), seeking to curb structured tax delinquency and promote fair competition in the economy. Executive declaratory acts and consultation rulings were published regarding social security contributions, including the responsibility for withholding social security contributions on payments of court-ordered debts (precatórios) and Small-Value Requests within the scope of State Courts.
Tax Reform: Complementary Law No. 214, of January 16, 2025, establishes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS), and the Selective Tax (IS), and creates the IBS Managing Committee, amending tax legislation.
Other: Receita Federal launches a page on Habitual Debtors and expands transparency and tax oversight, providing a list of habitual debtors and guidance for monitoring and tax regularization. Receita Federal also launches a new edition of the Journal of Tax and Customs Studies, discussing challenges in the tax field and encouraging knowledge sharing amid changes in the tax system.
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