{"id":1359,"date":"2025-11-13T21:56:21","date_gmt":"2025-11-13T23:56:21","guid":{"rendered":"https:\/\/devivocastro.com.br\/?p=1359"},"modified":"2026-01-29T16:18:55","modified_gmt":"2026-01-29T19:18:55","slug":"regras-para-compensacoes","status":"publish","type":"post","link":"https:\/\/devivo.letsite.com.br\/en\/regras-para-compensacoes\/","title":{"rendered":"Brazilian Federal Revenue Service (RFB) changes rules for compensations \u2013 Normative Instruction (IN) RFB No. 2,288\/25"},"content":{"rendered":"<p><span dir=\"auto\">Given the market that has developed around court decisions stemming from collective injunctions filed by unions, associations, etc.,\u00a0<\/span><strong><span dir=\"auto\">the Brazilian Federal Revenue Service (RFB) has decided to change the rules related to the eligibility for offsetting credits,<\/span><\/strong><span dir=\"auto\">\u00a0as outlined in Normative Instruction (IN) RFB 2.055\/21.<\/span><\/p>\n<p><span dir=\"auto\">In addition to the documents already required for credit eligibility, the following documents must now also be submitted for credits arising from collective injunctions:<\/span><\/p>\n<p><span dir=\"auto\">\u2022 the initial petition of the lawsuit;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 the bylaws of the petitioning entity in effect on the date the collective writ of mandamus was filed;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 a copy of the articles of incorporation or bylaws of the legal entity in effect on the date of entry into the category or affiliation;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 document proving the date of membership or entry into the category and, if applicable, the date of departure; and<\/span><\/p>\n<p><span dir=\"auto\">\u2022 the full text of the final and unappealable court decision.<\/span><\/p>\n<p><strong><span dir=\"auto\">The approval of the application will be conditional upon verification of<\/span><\/strong><span dir=\"auto\">\u00a0:<\/span><\/p>\n<p><span dir=\"auto\">\u2022 whether the substitute (union, associations, etc.) had a specific and determined purpose at the time the petition was filed;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 if the substituted party (beneficiary legal entity) is affiliated with the association or a member of the professional category, provided that this condition is supported by the territorial and final scope of the substitute defined at the time the collective writ of mandamus was filed;<\/span><\/p>\n<p><span dir=\"auto\">\u2022 if the credit right refers only to events occurring after joining the association or entering the category.<\/span><\/p>\n<p><span dir=\"auto\">The RFB&#8217;s intention is to prevent court decisions obtained by associations, unions, etc. from being indiscriminately traded.<\/span><\/p>\n<p><span dir=\"auto\">In this sense,\u00a0<\/span><strong><span dir=\"auto\">the IN expressly provides for the rejection of authorizations resulting from<\/span><\/strong><span dir=\"auto\">\u00a0:\u00a0<\/span><strong><span dir=\"auto\">(i)<\/span><\/strong><span dir=\"auto\">\u00a0collective writs of mandamus filed by\u00a0<\/span><u><span dir=\"auto\">a generic association<\/span><\/u><span dir=\"auto\">\u00a0, and\u00a0<\/span><strong><span dir=\"auto\">(ii)<\/span><\/strong><span dir=\"auto\">\u00a0legal entities\u00a0<\/span><u><span dir=\"auto\">that have joined and\/or associated with the union, association, etc. after the collective judgment has become final<\/span><\/u><span dir=\"auto\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Given the market that has developed around court decisions stemming from collective injunctions filed by unions, associations, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1617,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"_links":{"self":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/comments?post=1359"}],"version-history":[{"count":2,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1359\/revisions"}],"predecessor-version":[{"id":1955,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1359\/revisions\/1955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/1617"}],"wp:attachment":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=1359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/categories?post=1359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/tags?post=1359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}