The plenary session of the Federal Senate approved the Bill No. 2,384/2023 (Bill of the Administrative Council of Tax Appeals – Carf) with minimal wording adjustments to the text analyzed and previously approved by the Chamber of Deputies. On September 20, 2023, the bill was sanctioned and turned into Ordinary Law No.14,689/23.

With the sanction of the Bill, there was the return of the casting vote, which gives the presidents of the Carf judging groups (always representatives of the National Treasury), in the event of a tie in the trial, the decision-making power over the controversy.

From another perspective, to ease the impact on taxpayers who had unfavorable decisions made by the casting vote, some facilities and discounts were granted for debt payment.

Therefore, with the tax requirement maintained by a casting vote, fines are excluded and any tax representation for criminal purposes is cancelled. Furthermore, provided there is an effective manifestation by the taxpayer for payment within 90 (ninety) days, default interest will be excluded and payment may be made in up to 12 (twelve) installments of the remaining tax credit. Also, for example, there is the possibility of waiving guarantees for discussing the credit in court.

Lastly, the law also brings other adjustments to tax legislation such as percentages in the application of fines, changes in the federal administrative process, tax transaction, taxpayer compliance analysis, the offer of guarantees in tax executions.