On 7 July 2023, the Substitutive Amendment to Bill No. 2,384/2023 was approved, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council of Tax Appeals (CARF), among other measures connected to tax litigation and the transaction in the collection of credits by the Federal Treasury.

On 12 June 2023, the Rio de Janeiro Municipality enacted Law number 7,907/2023 (the so-called “Neutral ISS Law”) to promote the development of carbon credits market involving Rio de Janeiro taxpayers and encourage the reduction of greenhouse gas emissions.

On 4 May 2021, the General Attorney’s Office of the Municipality of Rio de Janeiro enacted Resolution No. 1.052/2021, introducing a new amnesty program (“Resolve Rio”). The Resolve Rio program allows taxpayers to settle their debts with the Rio de Janeiro Municipality through reductions in interest, punitive fines and late payment fees of up to 60%.

On December 8th 2020, Brazilian General Customs Coordination enacted Ordinance COANA #85/2020, approving the REPETRO-Sped e-Manual and stating that the REPETRO “Q&A” Section shall have binding effects over the customs tax authorities and the regime beneficiaries, when expressly provided.