The criteria for Differential and Special Accompaniment of Individuals in 2019 are defined

The Federal Revenue of Brazil published RFB Ordinance 2.177/2018 (Dec-31-2018) establishing criteria for the individuals to be under the accompaniment of differential economic-tax in 2018.

Annually, the Federal Revenue of Brazil (RFB) establishes the parameters for a person to be subject to the monitoring of their economic-tax behavior by specialized tax auditors. In this analysis all available information is used, and it is still possible for the RFB to contact the taxpayers to obtain additional clarifications.

Differentiated monitoring

According to the Ordinance, it should be indicated for the differentiated monitoring to be carried out during the year 2019 the individual who has

I – in the Annual Income Tax Return - individuals referring to 2017, informed incomes whose sum has exceeded R$ 15,000,000.00 (fifteen million Brazilian Reais);

II - in the Individual Income Tax Return ("DIRPF") referring to 2017, informed of values of assets and rights whose sum has exceeded R$ 30,000,000.00 (thirty million Brazilian reais); or

III - in the Withholding Income Tax Return (DIRF) referring to 2017, was informed with amounts of operations in variable income whose sum has exceeded R$ 15,000,000.00(fifteen million Brazilian reais).

Special accompaniment

It is also planned for the special monitoring to be carried out in the 2019 calendar year to individuals who have:

I – in the Individual Income Tax Return (DIRPF) referring to 2017, informed incomes whose sum has exceeded R$ 200,000,000.00 (two hundred million Brazilian reais);

II - in the Individual Income Tax Return (DIRPF) referring to 2017, informed of values of assets and rights whose sum has exceeded R$ 500.000.000,00 (five hundred million Brazilian reais); or

III – in the Withholding Income Tax Return (DIRF) referring to 2017, was informed with amounts of operations in variable income whose sum has exceeded R$ 100.000.000,00 (one hundred million Brazilian reais).

Other parameters

Other criteria of fiscal interest may be used to indicate natural persons for the differential economic or tax monitoring during the year 2019, under the terms of art. 8 of RFB Ordinance No. 641, of 2015, namely:

a) Total income declared;

b) Assets and rights;

c) Variable income operations;

d) Single-member investment fund; e

e) Share in legal entity subject to differentiated monitoring.




Remaining in the framework

Individuals subject to differential or special monitoring during 2019 will remain in this condition during following years until another normative rule establishes new criteria for nomination.




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