Check out the summary of the main tax and accounting updates for 06/25/2026, prepared by the TF inter team.
Receita Federal: The Receita Federal begins publishing the first taxpayers classified as Habitual Debtors (Devedores Contumazes), seeking to curb structured default and promote fair competition in the economy. Executive declaratory acts and consultation rulings on social security contributions were published, including the responsibility for withholding social security contributions on payments of court-ordered debts (precatórios) and Small Value Requisitions within the scope of the State Justice.
Reforma Tributária: Complementary Law No. 214, of January 16, 2025, establishes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS), and the Selective Tax (IS), and creates the IBS Management Committee, amending the tax legislation.
Others: The Receita Federal launches a page on Habitual Debtors (Devedores Contumazes) and expands fiscal transparency and control, providing a list of habitual debtors and guidance for monitoring and tax regularization. The Receita Federal also launches a new edition of the Journal of Tax and Customs Studies (Revista de Estudos Tributários e Aduaneiros), discussing challenges in the tax field and encouraging the exchange of knowledge in a scenario of changes to the tax system.
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