Insights > Client Alerts

Client Alerts

RFB publishes normative ruling to regulate article 25-a of Decree 70,235/1972

January 10th, 2024

On December 21, 2023, the Brazilian Federal Revenue Service (“RFB”) published the Normative Ruling No. 2,167/2023 to establish guidelines for the application of article 25-A of Decree 70,235/1972 (introduced by Law 14,689/2023) in cases where the Administrative Council of Tax Appeals (“CARF”) ruled in favor of the Brazilian National Treasury by a tie-breaking vote.

Read in full