On July 21, 2025, the Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) issued Normative Instruction No. 2,272/2025, amending Article 64 of Normative Instruction No. 2,055/2021 to waive the requirement for amending ancillary tax returns as a condition for offsetting social security credits recognized by final and unappealable court decisions.
Prior to this amendment, even after a favorable court ruling had become final, taxpayers were required to amend returns such as SEFIP or e-Social in order to utilize the judicially recognized credits. This procedure often proved to be complex and inefficient, especially given the operational challenges associated with compliance in the social security reporting environment.
With the enactment of Normative Instruction No. 2,272/2025, the RFB now provides that:
“The offset of incorrectly reported social security contributions is subject to the amendment of the respective return, except where the credit arises from a final and unappealable judicial decision.”
This change represents a significant step toward simplification and administrative efficiency, allowing both individuals and legal entities to offset social security credits recognized through judicial decisions without the need to amend ancillary returns, provided that the decision has become final and unappealable.
Practical Implications and Legal Considerations
The measure has been positively received by the business sector, as it:
- Reduces bureaucratic hurdles and operational costs associated with the recovery of social security credits;
- Enhances the enforceability of final judicial decisions;
- Prevents litigation over merely procedural matters, contributing to the reduction of tax disputes;
- Aligns with the principles of efficiency and good faith in the relationship between tax authorities and taxpayers.
It is important to note that the waiver of the amendment requirement does not preclude the RFB’s supervisory powers. The tax authority may, at any time, verify the legitimacy and origin of the offset credits. Accordingly, it remains essential to maintain robust and well-organized supporting documentation.
Furthermore, there is an expectation that this more favorable interpretation may be applied retroactively, including to pending administrative proceedings, pursuant to Article 106, II, of the National Tax Code (Código Tributário Nacional – CTN), as it constitutes a rule that reduces formal requirements and mitigates penalties.
Our firm remains at your disposal to provide clarification and legal assistance regarding the analysis and implementation of the offset of judicially recognized social security credits.