Brazil:Brazil Receita Sintonia Publishes 3rd 2026 Compliance Classification

On 15 October 2026, the RFB published the results of the third 2026 cycle of the Receita Sintonia program, a risk-based compliance classification system for legal entities. A total of 10.99 million corporate taxpayers were classified, including 6.30 million micro and small enterprises enrolled in Simples Nacional. The classification determines the level of monitoring, audit probability, and access to facilitated services such as accelerated refunds and simplified licensing.

Key Takeaways

  • Risk Segmentation: Companies are rated from A (lowest risk) to D (highest risk), influencing audit selection and service eligibility.
  • Simples Nacional Inclusion: For the first time, all Simples Nacional participants are integrated into the Sintonia scoring model.
  • Actionable Insights: Taxpayers can view their classification and contributing factors via the e-CAC portal, enabling proactive compliance improvements.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement