RFB NORMATIVE INSTRUCTION No. 2055 OF DECEMBER 6, 2021.
Restitution, compensation, reimbursement and refund
Normative Instruction IN RFB No. 2055 of 12.06.2021 was published, which deals with the procedures for requesting reimbursement, compensation, refund and reimbursement with the RFB.
The novelty is that all procedures for requesting reimbursement, compensation, refund and reimbursement from the Federal Revenue Service of Brazil were regulated in a single normative instruction revoking the previous ones.
Another interesting point is that under the terms of the new IN, in the event that there is no reimbursement of IPI credits, Contribution to PIS/Pasep, Cofins and related to Reintegra, within 360 (three hundred and sixty) days from the date of the reimbursement request protocol, the addition of interest equivalent to the reference rate of the Special System for Settlement and Custody (Selic) for federal securities, accrued monthly, and interest of 1% (one percent) in the month.
The Instruction has 165 articles, whose full link follows below, so that we suggest that companies carefully assess all the devices, and we are at your disposal for any further clarification that may be required.