Brazilian Federal Revenue Service Publishes New Rules on Monitoring of Tax Benefit Eligibility by Legal Entities

On July 1, 2026, the Brazilian Federal Revenue Service (RFB) published Normative Instruction RFB No. 2,332/2026, establishing new criteria and procedures for the monitoring and oversight of tax benefit eligibility by legal entities, concerning taxes administered by the RFB. The new rules will come into force on September 1, 2026.

Under the new rules, in order to maintain tax incentives, waivers, and benefits, legal entities must cumulatively satisfy the following requirements throughout the entire period of benefit enjoyment:

1. Regularity with respect to the payment of federal taxes and contributions, CADIN, and FGTS;
2. Absence of sanctions related to acts of administrative misconduct, conduct harmful to the environment, and acts against the public administration;
3. Registration with the Electronic Tax Domicile (DTE);
4. Registration regularity before the CNPJ; and
5. Prior authorization before the RFB, when required by law.

The RFB will periodically verify compliance with these requirements automatically, without the need for prior submission of supporting documents. Should non-compliance be identified, the legal entity will be notified to correct its situation within a period of 20 business days.

If the irregularity is not resolved within the applicable deadline, the legal entity will have its authorization cancelled, and those enjoying tax benefits will be prohibited from continuing to do so. In such cases, the legal entity must pay the taxes that were not collected from the beginning of the period in which the irregularity was identified, plus applicable late-payment charges.

Among other relevant provisions, we highlight:

• The disqualification, exclusion, suspension, cancellation, or annulment of irregular benefit enjoyment will be formalized through an executive declaratory act published in the RFB's e-Editais system;
• An appeal may be filed within 10 days following publication of the executive declaratory act, without suspensive effect;
• Pro-rata enjoyment of the tax benefit within the monthly assessment period is prohibited once the irregularity is identified.

For further information regarding this Legal Update, please contact our tax team at: TaxpartnersTC@mayerbrown.com