- Brazilian Federal Revenue announces changes to tax dispute resolution in customs matters
- Two new ordinances published: Ordinance RFB No. 371/2023 and Ordinance RFB no. 348/2023
- Appeals regarding forfeiture penalties will be heard by the National Forfeiture Adjudication Team (Enaj) first
- Taxpayers can then appeal Enaj’s decision before the 1st Appeals Chamber
- In appeals to the 1st Appeals Chamber, taxpayers can participate more actively, including presenting oral arguments through recorded audio or video
- Measure aims to align Brazilian processes with international best standards and speed up dispute resolution
Source: answerconnect.cch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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