The Brazilian Federal Revenue has been noticing the taxpayers about the permission of the issuance of the tax clearance certificate if the tax report named “DCTFWeb” will not be sent at the deadline provided in the Law.

Besides taking an opposite understanding of that was issued by the Ministry of Economy (Opinion SEI No. 649/2022), the new rule imposed by the Brazilian Federal Revenue does not observe the precedents of the Superior Court of Justice.

Therefore, the taxpayers shall regularize their situation if not be in compliance with the federal rules related to the tax reports before the Brazilian Federal Revenue in order avoid the problems of the issuance of the tax clearance certificate. Additionally, in case of the administrative request is refused by the Brazilian Federal Revenue, the taxpayers can file a lawsuit for obtaining the tax certificate based on the judicial precedents mentioned above.