The Brazilian Federal Revenue Service (RFB) advanced in the regulation of its "Compliance Pillar" with the publication of the RFB Ordinance 511/25 on February 24. The regulation establishes the pilot of SINTONIA Compliance Program and came into effect on the date of its publication.

It is important to highlight that adherence to compliance programs will also impact the operations carried out by companies in the context of the tax reform, as Complementary Law 214/15 (LC 214/25) provides for benefits to companies that join these programs, including:

  • Shorter deadlines for the reimbursement of tax credits (article 39, paragraph 3, III, of LC 214/25);
  • Lower complexity in transactions between related parties (article 5, paragraph 7 of LC 214/25); and
  • Tax suspensions (article 76, paragraph 3 of LC 214/25).

The RFB’s compliance pillar has three programs:

  • Tax Compliance Stimulus Program (SINTONIA);
  • Cooperative Tax Compliance Program (CONFIA); and
  • Brazilian Authorized Economic Operator Program (AEO PROGRAM).

SINTONIA PROGRAM

The SINTONIA PROGRAM aims to foster tax and customs compliance. Open to all taxpayers, it seeks to encourage good practices, so that tax compliance is maintained.

Through the program, on a monthly basis, taxpayers will be classified according to the criteria established in the Single Annex of RFB Ordinance 511/25 based on the data available in the RFB’s systems. Benefits to be granted may include:

  • Priority in the analysis of requests for reimbursement of federal taxes;
  • Priority service at the RFB;
  • Participation in RFB’s seminars, training and discussion forums; and
  • Access to the CONSENSO Program.

CONFIA PROGRAM

The CONFIA PROGRAM seeks to stimulate cooperation and dialogue between tax authorities and taxpayers. Taxpayers' adherence is voluntary. The idea of the program is to prioritize dialogue and self-regulation.

CONFIA PROGRAM, instituted by the RFB Ordinance 387/23, is aimed at companies that have consolidated structures of corporate governance and tax compliance.

The benefits of the CONFIA PROGRAM are:

  • Tax legal certainty, through greater predictability and assurance that there will be no unexpected changes in the interpretation or application of tax law by tax authorities;
  • Better relationships and communication between tax authorities and taxpayers, by fostering an open and trustworthy relationship, through a personalized and qualified communication channel, with market and company's business know-how;
  • Lower costs with litigation, since dialogue would reduce the risks of penalties.

AEO PROGRAM

The AEO Program, regulated by the Normative Instruction RFB 2,154/23, seeks to strengthen the market supply chain and encourage regularity.

The Authorized Economic Operator (AEO) is a partner of the RFB that has proved to comply with the requirements and criteria of the program, receiving a certification as a low-risk operator that is entitled to benefits offered by the RFB.

The benefits offered by the AEO PROGRAM allow the operators to obtain greater agility and predictability regarding their international trade flows. Among these benefits are:

  • Decision on tax classification inquiries within 40 days;
  • Prioritized processing of import declarations;
  • Waiver of the guarantee on temporary admission for economic use;
  • Reduction in the percentage of import declarations selected for assessment;
  • Early registration of import declaration in maritime and air modalities;
  • Possibility of green channel in the special customs regime of temporary admission.

The RFB Ordinance 511/25 completes a relevant normative framework that supports the RFB's initiative to encourage tax compliance. The measures adopted stimulate dialogue between the tax authorities and the taxpayer aiming at increasing compliance and tax security.

Our tax team is available to provide additional clarifications on the subject.