Brazilian Federal Revenue: changes in the proceeding to issue federal tax clearance certificate

On March 14th, 2019, the Official Gazette published the Normative Ruling RFB No. 1,873/2019 and 1,874/2019 which outlined modifications to the Normative Ruling No. 1,782/2018, which regulates the electronic administrative proceedings and the electronic file of documents.

Based on such acts, Declaratory Act COGEA No. 01/2019, was published on March 20th, 2019, and informs that is available at e-CAC system the request for federal tax clearance certificate. Therefore, in summary, since March, 2019, the federal tax clearance certificate must be requested online only, at e-CAC.

It is worth to mention that, in accordance with The Declaratory Act COGEA No. 02/2019, also published on March 20th, 2019, that such tax certificate request must be attached to the support documentation (tax report and complementary tax report), otherwise the request will be denied and archived. 

The 10 (ten) days term for the analysis of the tax certificate request starts in the date the request was filed and documents attached to the administrative proceeding. 

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