The Federal Revenue Service has instituted the Receita Sintonia Programaimed at encouraging tax and customs compliance for companies opting for real profit, presumed profit or non-profit entities immune or exempt from IRPJ and Social Contribution on Net Profit – CSLL (PJs with less than 6 months of registration with the CNPJ are not covered, nor are public law entities or international organizations).
How does the classification of taxpayers work?
The program classifies taxpayers based on criteria such as registration regularity, filing of returns, consistency of information and tax compliance. Well-ranked companies can obtain exclusive benefits, promoting greater predictability and transparency in tax relations.
Rating scale
The ranking is carried out on a monthly basis and follows the following scale:
- A+: Highest level of compliance. It grants priority in the analysis of requests for refunds, reimbursement and reimbursement of taxes, differentiated service and access to the Tax Consensuality Procedure – Consensus Revenue.
- A: High degree of regularity. Benefits include agile service and guidance from the IRS to maintain tax compliance.
- B: Good tax compliance. Companies in this category receive alerts for self-regularization of pending issues, avoiding penalties.
- C: Moderate regularity. Companies may be notified more frequently and face greater fiscal rigor.
- D: Low compliance. Taxpayers who are subject to greater scrutiny, may have lengthier processes and fewer benefits from the Revenue Service.
What are the benefits of the Receita Sintonia Program?
The main benefits for A+ participants include:
- Priority in analyzing requests for refunds, reimbursement and reimbursement of taxes;
- Faster service from the IRS;
- Participation, upon request, in seminars, training sessions and consultative forums promoted by the Brazilian Federal Revenue Service;
- Access to the Tax Consensuality Procedure – Consensus Revenue, allowing for a more efficient resolution of tax issues.
In addition, those who reach the A+ category will be able to join the Tax Consensuality Procedure – Consensus Revenuewhich enables tax issues to be resolved more efficiently and collaboratively.
Who can take part and how can I check the ranking?
Participation in the program is automatic, with no need to register. The classification and benefits can be consulted on the Redesim portal, where the IRS provides individual evaluations.
For more information, visit the Receita Federal website or consult RFB Ordinance No. 511/2025.
Need guidance on the Receita Sintonia Program?
If you have any questions, we are available to help you understand the criteria and maximize the benefits of the program.
