Binding Effect of Carf Summaries

This brings more legal certainty in inspections, by avoiding the issuance of divergent assessments from Carf's understanding.

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Binding Effect of Carf Summaries


On June-08-2018, the Ministry of Finance published MF Ordinance 277, which attaches to the Administrative Council of Tax Appeals (Conselho Administrativo de Recursos Fiscais - “Carf”) summaries the binding effect for the federal tax administration.

Therefore, the Federal Revenue of Brazil (RFB) and the National Treasury Attorney General (PGFN) will be required to apply the summaries listed in the ordinance annex. This brings more legal certainty in inspections, by avoiding the issuance of divergent assessments from Carf's understanding.

Find here the MF Ordinance 277/2018.

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