The Federal Revenue of Brazil, through RFB Normative Instruction No. 2,210/2024, has regulated the incentivized self-regularization program for taxpayers who improperly used the benefits of the Events Sector Emergency Resumption Program, as provided for in art. 2 of Law No. 14,859/2024, due, among other hypotheses, to the lack of registration in the Register of Tourist Service Providers and the undue option based on the respective code of the National Classification of Economic Activities.
Self-regularization covers IRPJ, CSLL, PIS and COFINS debts whose calculation periods are between March 2022 and May 2024. Debts (1) not constituted by 23 May 2024 may be regularized, including those under inspection and/ or (2) constituted between 23 May 2024 and 18 November 2024, provided that the debt is acknowledged through the delivery or rectification of the corresponding declarations (ECF, EFD-Contribuições and DCTF). The inclusion of debts calculated under the Simples Nacional regime, as well as those previously paid in installments or transacted, is prohibited.
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