Tax liability is excluded by the voluntary disclosure of the infraction, accompanied, if applicable, by the payment of the tax due and interest for late payment, or by the deposit of the amount determined by the administrative authority, when the amount of the tax depends on assessment.

The Brazilian Federal Revenue Service (RFB) clarified that the configuration of spontaneous disclosure must necessarily comply with the rules of article 138 of the National Tax Code ( CTN ), under penalty of its non-occurrence, and the following must be observed:

the) form of instrumentalizationThe implementation of voluntary disclosure occurs through declarations, in compliance with ancillary obligations stipulated in tax legislation. 

Thus, provided that the requirements of art. 138 of CTN , a Voluntary disclosure prevents the application of a fine., In this case, there is no difference between a late payment penalty and a punitive penalty;

b) multas de mora e punitivaThe late performance of an ancillary obligation by the taxpayer, intended to constitute voluntary disclosure of the principal obligation, does not exempt them from the penalty related to the non-compliance with the ancillary obligation, since they are autonomous obligations. The notification of the tax infraction and payment of the tax, in accordance with article... 138 of CTN , do not prevent the imposition of a fine for the delay in fulfilling the ancillary obligations to which it was subject;

w) payment and compensationThe extinction of tax credit through compensation is not equivalent to the payment referred to in article [article number]. 138of CTN , for the purposes of establishing a voluntary disclosure. (Cosit Consultation Solution No. 233/2019 – DOU 1 of 08/21/2019)

Source: IOB Editorial

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