A Tax Clearance Certificate (CND) is issued when there are no outstanding debts, registration data, or declarations filed with the Federal Revenue Service, or registration in the Federal Government's Active Debt list.
Positive Certificates with Negative Effects (CPEND) are issued when there is a pending issue, but its effects are suspended (for example, due to a court decision).
Both certificates are necessary for legal entities to carry out a range of activities, such as participating in tenders or obtaining financing.
The remaining provisions of Joint Ordinance RFB/PGFN No. 1,751, of October 2, 2014, remain in effect.
This decree enters into force on the date of its publication in the Official Gazette of the Union, this Tuesday.
See more at: Federal Revenue Service
Stay informed!




