RFB Ordinance No 28/2021 was published in the Official Gazette on April 20, 2021, establishing the committee responsible for the Tax Cooperative Compliance Program ("Confia") of the Brazilian Internal Revenue Service ("RFB").

“Cooperative Compliance”is understood as an improved relationship between the tax authorities and taxpayers, characterized by cooperation, provision of services to prevent violations and transparency to create legal certainty.

Confia has trust as its basis, supported by a structure of corporate tax governance, tax control and risk management for taxpayers.

The main purpose of Confia is to benefit the tax administration, taxpayers and society, while maintaining  impartial treatment among taxpayers.

The committee will be responsible for defining the guidelines for the creation and operation of Confia within the scope of RFB.

The committee is responsible for, among others, (i) approving the dialogue forum for representative entities of taxpayers and legal entities; (ii) evaluating the proposals sent by the dialogue forum and proposing the creation of normative rules referring to the Trust Model, the Code of Good Tax Practices ("CBPT") and the guidelines for the Tax Control Framework ("MCF" ); (iii) and establishing specialized taxpayer monitoring teams; (iv)  and any other tasks necessary to ensure the success of Confia.

The committee will be composed of eight members (all RFB representatives) and will meet every six months, with four members needed to constitute a quorum. One of the members must be  the special secretary of the RFB (president) or his/her substitute (undersecretary-general of the RFB).

RFB Ordinance No. 28/2021 came into force on the date of its publication.

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