The new ancillary obligation provided for in art. 2 of Provisional Measure No. 1,227/24 was regulated by the Federal Revenue of Brazil, through Normative Instruction No. 2,198/24, which established the Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature.
Companies that enjoy certain tax benefits – such as PERSE, Reidi and payroll relief, among others – must pay attention to the new ancillary obligation, with a monthly frequency and whose first delivery, in relation to the benefits enjoyed from January 2024, should occur by 20 July 2024.
Check out the complete material prepared by our Tax team here (available only in portuguese)
