{"id":2025,"date":"2021-05-10T11:49:47","date_gmt":"2021-05-10T14:49:47","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/ato-declaratorio-executivo-da-receita-federal-do-brasil-n-4-de-29-de-abril-de-2021\/"},"modified":"2026-08-18T11:37:53","modified_gmt":"2026-08-18T14:37:53","slug":"brazilian-federal-revenue-executive-declaratory-act-no-4-of-april-29-2021","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/ato-declaratorio-executivo-da-receita-federal-do-brasil-n-4-de-29-de-abril-de-2021\/","title":{"rendered":"Ato declarat\u00f3rio executivo da Recehttps:\/\/dbtesser.com.br\/wp-admin\/edit.phpita Federal do Brasil n\u00b0 4, de 29 de abril de 2021"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2025\" class=\"elementor elementor-2025\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2082c87d e-flex e-con-boxed e-con e-parent\" data-id=\"2082c87d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf6fa8b elementor-widget elementor-widget-text-editor\" data-id=\"3bf6fa8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It provides for the adaptation of the Table of Incidence of the Tax on Industrialized Products (TIPI) to the changes that have occurred in the Mercosur Common Nomenclature (NCM).<\/p><p>\u00a0<\/p><p>It is known that the use of the NCM (Mercosur Common Nomenclature) is indispensable for the correct definition of the taxes levied on a given transaction, so any error in its completion may generate a possible review of its adequacy and, consequently, an increase in the tax burden with the application of fines to the taxpayer, even if the taxpayer is acting in good faith.<\/p><p>\u00a0<\/p><p>For those operating in foreign trade, greater care is recommended when defining which NCM (Mercosur Common Nomenclature) code will be used in their imports. Analyzing Executive Declaratory Act (ADE) RFB No. 4\/2021 is of paramount importance, as the changes resulting from its content may interfere with the routine of some importers.<\/p><p>\u00a0<\/p><p>Compliance with the aforementioned Act is necessary due to the numerous changes occurring within the Brazilian Federal Revenue Service regarding the tax rates applicable to certain products imported by operators in the field.<\/p><p>\u00a0<\/p><p>Although the changes resulting from this Act do not directly affect the progress of some operations, other changes may occur, which, at some point, could interfere with the rates of the Tax on Industrialized Products and the Import Tax on certain goods, implying that international trade operators must always be aware of the various modifications.<\/p><p>\u00a0<\/p><p>Therefore, it is essential to have the support of a specialized team to assist operators in the field in seeking to reduce the tax burden on the products they import, since, often, even when operations are conducted in good faith and contain elements that specifically classify their goods under a particular NCM (Mercosur Common Nomenclature), they end up suffering from misinterpretations by the Public Administration.<\/p><p>\u00a0<\/p><p>Source: Federal Revenue Service<\/p><p>\u00a0<\/p><p><em>News commentary by Gian Lucca Jorri<\/em><strong>,\u00a0<\/strong><em>Lawyer, graduated in Law in 2016 from the Catholic University of Santos \/ SP.<\/em>,\u00a0<em>Specialist in Customs and Tax Law.<\/em><br \/><em>OAB\/SP No. 404.759<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Disp\u00f5e sobre a adequa\u00e7\u00e3o da Tabela de Incid\u00eancia do Imposto sobre Produtos Industrializados (TIPI) \u00e0s altera\u00e7\u00f5es ocorridas na Nomenclatura Comum do Mercosul (NCM). \u00a0 Sabe-se que a utiliza\u00e7\u00e3o da NCM \u00e9 indispens\u00e1vel para a defini\u00e7\u00e3o correta dos impostos incidentes sobre determinada opera\u00e7\u00e3o, de modo que qualquer erro em seu preenchimento pode gerar uma poss\u00edvel revis\u00e3o [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3173,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-2025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ato declarat\u00f3rio executivo da Recehttps:\/\/dbtesser.com.br\/wp-admin\/edit.phpita Federal do Brasil n\u00b0 4, de 29 de abril de 2021 | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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