The Federal Revenue Service launched the National Tax Compliance Program (PNCT), created to facilitate taxpayers' adaptation to the new obligations related to the issuance of tax documents in the transition to the model established by the Consumption Tax Reform.
The PNCT represents an important shift in the relationship between the tax administration and taxpayers. Instead of focusing exclusively on suppressing formal errors, the program prioritizes... a guidance, monitoring, and correction of inconsistencies identified in tax documents., ensuring assisted adaptation.
The regulation acknowledges that implementing a new tax model requires operational adjustments from companies, accounting professionals, and system developers.
With this measure, the tax authorities will monitor and notify taxpayers of any omissions, inconsistencies, or discrepancies found in the issued documents.
Companies should:
- To demonstrate continuous improvement in the correct issuance of tax documents;
- To respond promptly to communications and summonses received;
- correct the inconsistencies identified by December 31, 2026; and
- Maintain an accounting professional responsible for tax compliance.
Emphasizing that the program aims to give companies the opportunity to adjust their procedures, but does not account for situations of inertia Following the tax authority's guidelines.
O legal deadline of 60 days The program to correct inconsistencies identified by the tax administration will remain in place. It is expected that the program will contribute to improving the quality of tax information, reducing litigation, and facilitating taxpayers' adaptation to the IBS and CBS during the initial implementation period of the Tax Reform.
Source: Gov.br and Correio Braziliense
