Federal Revenue opens public consultation on in RFB Change No. 2,228/2024, which regulates the “CSLL Additional”

News Tax & Compliance Reports

Date: 28th Aug, 2025 Source: Federal Revenue Service (Receita Federal) Country: Brazil Original Source

Brief

On August 29, 2025, the Federal Revenue Service (Receita Federal) made available changes to Instruction RFB No. 2,228, 2024, which regulates the CSLL Additional. The update aims to adapt Brazilian legislation to the OECD's Global Minimum Tax rules, specifically focusing on the treatment of entities and their passives for tax purposes, as well as clarifying concepts related to the additional tax.

This content is restricted.

Highlights content goes here...

This content is restricted.

Federal Revenue Service (Receita Federal)

RADA.AI

Hello! I'm RADA.AI - Regulatory Analysis and Decision Assistance. Your Intelligent guide for compliance and decision-making. How can i assist you today?

Suggested

Federal Revenue opens public consultation on in RFB Change No. 2,228/2024, which regulates the “CSLL Additional”

Brief

Federal Revenue Service (Receita Federal)

Form successfully submitted. One of our GRI rep will contact you shortly

Thanking You!

Enter your Email

Verify Email

Tell us more about yourself

Select your work area

Select your country

All set.

Federal Revenue opens public consultation on in RFB Change No. 2,228/2024, which regulates the “CSLL Additional”

Brief

Federal Revenue Service (Receita Federal)

Form successfully submitted. One of our GRI rep will contact you shortly

Thanking You!

Enter your Email

Verify OTP

Enter your Email

Verify Email

Tell us more about yourself

Select your work area

Select your country

All set.