Brazil: Tax refunds, social security liabilities | KPMG | BE
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Brazil: Tax refunds and interaction with social security liabilities

Brazil: Tax refunds, social security liabilities

Guidance published in June 2018 provides rules relating to tax refunds and the interaction with social security liabilities.


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The guidance was published as Instrução Normativa RFB nº 1.810 (13 June 2018), and it updates Normative Instruction RFB No. 1717 (17 July 2017). Among the updated measures, the new Normative Instruction allows companies using the “eSocial” system of digital bookkeeping to determine the amount of social security contributions and offset these contributions with credits from other taxes administered by the Federal Revenue Service Brazil (RFB). The guidance also makes available the possibility for refunds of certain social security contributions.


Read a June 2018 report (Portuguese) prepared by the KPMG member firm in Brazil

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