IN 2,184/2024 published establishing encouraged self-regulation for companies with debts related to investment subsidies


The Brazilian Federal Revenue (RFB) has announced the opening of a special period of self-regulation for companies that have improperly used investment subsidies. This initiative was established in Normative Instruction RFB No. 2184/2024, published in the Official Gazette of the Union on April 3, 2024, and aims to provide companies with the opportunity to regularize their fiscal situation under facilitated conditions.

Who can benefit? Companies that have debts from IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit), due until December 29, 2023, which have not been formally constituted, as well as taxes managed by the RFB that have been compensated with negative balances of IRPJ or CSLL improperly, are eligible to join the self-regulation program.

Terms and Discounts The normative provides the possibility of settling these debts with significant discounts, reaching up to 80% off the debt amount. This is a unique opportunity for companies to adjust their fiscal situation, avoiding future penalties and possible restrictions on their activities.

The period for joining the program will be divided into two stages, according to the period of debt assessment: For debts assessed up to December 31, 2022, the application for adherence must be submitted between April 10 and April 30, 2024.

For debts pertaining to the year 2023, the adherence period extends from April 10 to July 31, 2024.

How to join? The formalization of adherence to the self-regulation program must be carried out through the opening of a digital process at the Virtual Service Center of the RFB, the e-CAC. Interested parties should access the “Legislation and Process” tab and use the “Web Requests” service, available on the Federal Revenue website


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