Changes in the differentiated follow-up for major taxpayers

Official Gazette of August 29, 2017 brought the publication of the Decree 2614, of the Federal Revenue of Brazil (RFB), with novelties on relationship with its major taxpayers by changing the RFB Ordinance 641/2015, providing for their differentiated follow-up.

Check out the changes, which have been in force since the Ordinance publication, and may influence the major taxpayers’ routine in attending RFB notices.

New contact methods

Among the foreseen ways for contact between the RFB and the major taxpayers to get information on differentiated follow-up activity, the issues included were:

1. Contact by electronic means via online access at Virtual Service Center (e-CAC)

2. Face meeting at RFB’s offices, with prior schedule at e-CAC;

3. Tax due diligence procedure, with issuance its Distribution Term of Fiscal Procedure, as established by RFB Ordinance 1687/2014.

Face to face meeting

It is noteworthy that the face to face meeting aims to provide guidance to taxpayers seeking for tax compliance, in addition to achieving external information and do not represent a beginning of a fiscal procedure with spontaneity loss.

However, the taxpayers who do not provide their information or do so inaccurately may have tax procedure diligence formalized by his acknowledgement at the beginning of the procedure, in which case the tribute the period and the issues included in the fiscal term will be ruled out from the spontaneity.