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Brazil’s Federal Revenue Service revised procedures for monitoring companies’ use of tax incentives and exemptions in a rule effective from 1 September. The agency said the changes are intended to improve predictability, compliance and oversight of tax benefits.
From September through December 2026, companies flagged for irregularities are to be notified and given a chance to regularise without immediate formal summons. From 1 January 2027, the formal procedures apply; the rule also extends the standard correction period from 20 to 30 business days.