Image credit: GOV / Receita Federal
In October 2024, two new Federal Revenue Service (RFB) programs came into force: the Receita de Consenso and Receita Soluciona initiatives. The main objective of the programs is to broaden the dialogue between taxpayers and the tax authorities, with the aim of establishing a channel of communication and guidance for taxpayers on the legislation in force, thus avoiding the unnecessary initiation of administrative and judicial disputes.
RFB Ordinances467/2024 and 466/2024 are responsible for regulating the programs and will come into force in November 2024.
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Receita Soluciona
The Receita Soluciona program was established by RFB Ordinance No. 466/2024 and will be aimed at national confederations representing economic categories, trade union centers and class entities nationwide.
The main objective of the initiative is to facilitate dialogue between the Federal Revenue Service and society on tax and customs matters, by compiling and centralizing questions from partner entities. The initiative thus aims to reduce the volume of queries addressed to the IRS.
Entities will be able to formalize their doubts directly on the Federal Revenue Service Portal, and it will also be possible to schedule face-to-face or virtual meetings for discussion. The deadline for a response from the responsible area of the RFB will be 90 days from receipt of the requests.
The project will not cover matters for which there is a specific procedural process, arguments for the constitutionality of laws or treaties, requests for information that can be obtained under the Access to Information Law (Law No. 12.527/2011), as well as requests relating to procedural assistance for specific taxpayers or complaints.
Consensus Revenue
The Consensus Revenue program, established by RFB Ordinance No. 467/2024, is aimed at taxpayers who have a high rating in the Federal Revenue Service’s Compliance Stimulus Programs. In other words, taxpayers who have a higher degree of compliance with the tax authorities (regularity of payments and delivery of obligations, reduction of litigation, among other requirements).
The initiative is aimed at two specific situations:
- (i) disagreements between the tax authorities and taxpayers in the context of ongoing tax procedures or;
- (ii) doubts about the tax consequences of legal transactions prior to any procedure.
The requests will be handled by the Center for the Prevention and Resolution of Tax and Customs Disputes (Cecat), which will be responsible for examining the admissibility of the interested party’s request. If the interested party is a participant in the Tax Cooperative Compliance Program (Confia) or the Brazilian Authorized Economic Operator Program (OEA Program), their entry into the Consensus Revenue will be conditional on approval by the focal point of the respective program.
Cecat’s responsibilities
In analyzing demands, Cecat will have autonomy, although it must stick to the normative and interpretative acts that are binding within the RFB. The proposal for consensus will take place through recorded hearings, with the participation of the interested party and RFB representatives and, if there is a possibility of consensus, a term will be drawn up which can be accepted or revised within 15 days.
Once the consensual agreement has been accepted, an Executive Declaratory Act will be issued, which will have binding effect between the parties, and suspensive effect for a period of 30 days, in relation to compliance with the solutions contained in the agreement.
Among the consensual solutions are the rectification of the bookkeeping or declaration, including for the purposes of confession of debt, extinguishment or installment payment of the debt, or closure of the tax procedure in relation to the agreed matter.
It is important to mention that the Consensus Revenue program will not involve cases with:
- evidence of tax crimes, fraud, collusion, tax evasion, smuggling, embezzlement or offenses subject to the penalty of forfeiture, nor taxable events whose statute of limitations is less than 360 days from the date of the application.
The procedure provided for in the ordinance must be concluded within 90 days, and may be extended once for the same period. It may not be extended if the statute of limitations for the assessment of tax credits is equal to or less than 180 days.
Find out more about the IRS Programs!
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