Tax · SPD Advocacia
Received a Receita Federal tax assessment? Defense before the CARF has new rules
Law 14,689/2023 changed the consequences of CARF (the federal administrative tax court) rulings decided by the casting vote and introduced rules on guarantees in tax enforcement. A well-prepared administrative defense against an assessment by Receita Federal (Brazil's federal tax authority) may reduce penalties and avoid paying in advance.
Casting vote
Tie decided in favor of the Treasury
Ties at the CARF are broken by the casting vote of the panel chair. When a case is decided in favor of the National Treasury in this way, the penalties are removed and the criminal referral by the tax authorities (representação fiscal para fins penais) is canceled (Decree 70,235/1972, art. 25, § 9º-A, added by Law 14,689/2023).
Art. 25-A of the same decree removes default interest when the taxpayer states the intention to pay within 90 days. Law 14,689/2023 also waives the court guarantee for taxpayers with payment capacity in cases decided by the casting vote (art. 4º).
Tax enforcement
Surety insurance only after final judgment
Under Law 6,830/1980, art. 9º, § 7º, guarantees in the form of surety insurance (seguro garantia) and bank guarantees are only enforced after a final, unappealable merits decision against the taxpayer, and early enforcement is prohibited.
Requirements
What we review
Grounds, periods and penalties.
Administrative challenge and appeals.
Tax and accounting records.
Surety insurance or bank guarantee, if there is an enforcement action.
Source: Lei 14.689/2023; Decreto 70.235/1972, arts. 25, § 9º-A, and 25-A; Lei 6.830/1980, art. 9º, § 7º.
What is your case?
Situations the firm handles
Receita Federal tax assessment
Administrative challenge and appeal to the CARF.
Decreto 70.235/1972High penalty with a criminal referral
Effects of the casting vote.
Art. 25, § 9º-AUnfavorable ruling by casting vote
Removal of penalties and interest.
Lei 14.689/2023Court collection after the CARF
Guarantee without early enforcement.
LEF, art. 9º, § 7ºPIS and Cofins credits disallowed
Technical defense with your accountants.
Case reviewChallenging the debt in court
Comparison of the available routes.
Case reviewStep by step
How the firm works
- Review. Tax assessment, deadlines and documents.
- Defense. Administrative challenge and appeals to the CARF.
- Strategy. Assessment of a tax settlement, payment or lawsuit.
- Guarantee. Surety insurance or bank guarantee in the enforcement, when needed.
Case review
Let us review the tax assessment
Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.
Common questions
Frequently asked questions
What happens if I lose at the CARF by casting vote?
The law removes the penalties and cancels the criminal referral by the tax authorities, and there are specific rules on interest and guarantees.
Can the surety insurance be enforced before the case ends?
Under art. 9º, § 7º, of Law 6,830/1980, surety insurance and bank guarantees are only enforced after the decision becomes final and unappealable.
What is the deadline to challenge the assessment?
The deadline is stated in the tax assessment. Send us the document as soon as you receive it so we can check the date.
Do you serve companies in other states?
Yes. We work throughout Brazil, with electronic case files and online meetings.
How does engagement work?
After the review, the firm sends a written fee proposal before any engagement.
Lawyer for defense before the CARF
SPD Advocacia, based in Anápolis-GO, defends companies throughout Brazil and abroad against Receita Federal tax assessments, before the CARF and in tax enforcement actions.
Casting vote
Under Law 14,689/2023, a tiebreak in favor of the Treasury removes penalties and cancels the criminal referral.
Guarantee
Surety insurance and bank guarantees are only enforced after the decision becomes final and unappealable.
Informational content, in accordance with OAB (Brazilian Bar) Provision 205/2021. Each case depends on a review of the documents, and no result is promised.