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Brief
On 08/04/2025, the Federal Revenue Service (Receita Federal) published Normative Instruction RFB nº 2.274, which amends Instrução Normativa RFB nº 1.781 to clarify eligibility for tubos and dutos used in gasoduto construction within the Repetro-Sped regime. The update aims to eliminate interpretive ambiguities and ensure consistency with the regime's purpose of incentivizing oil and gas exploration and production activities in Brazil.
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