DTQ 02 PL 2384/2023 | Voluntary Disclosure CARF | House of Representatives

This law regulates the proclamation of judgment results in the event of a tie vote within the Administrative Council of Tax Appeals, and provides for tax compliance within the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Finance, as well as for low-complexity administrative tax litigation.

The amendment removes from the text the possibility of making a voluntary disclosure until the last day of the month following the publication of this law.