Since February 2026, the Brazilian Federal Revenue Service has regulated the use of Artificial Intelligence. To support the analysis of tax information and the selection of cases with potential irregularities, the technology cross-references financial transactions, tax returns, invoices, and asset data legally submitted by banks, companies, notaries, and other agencies.

AI evaluates a large volume of tax data and quickly identifies potential irregularities, assisting tax auditors by detecting: 1) income inconsistent with the amounts transacted; 2) undeclared assets; 3) unexplained asset growth; 4) discrepancies in tax documents; and 5) misuse of tax credits and tax benefits.

According to the Federal Revenue Service, assessments for irregularities carried out in 2025 totaled R$233 billion. Therefore, investment in tools capable of accelerating the cross-referencing of information and making audits more efficient is crucial.

Although technology helps in gathering and comparing information, identifying risks and pointing out possible inconsistencies, the final decision continues to be taken by tax auditors., who may be held administratively liable for the improper use of the tool.

All analyses performed with the support of technology must be traceable, making it possible to conduct audits whenever necessary while maintaining human oversight of its use.

Finally, it is important for companies to keep their tax information regular and organized, retain relevant receipts and documents, correct any errors, and have adequate legal counsel.

Source: Fenafisco and IG