On the IBS regulation and refunds under the tax reform
Charles W. McNaughtonConjur · May 7, 2026
Originally published on Conjur on May 7, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- Article 486, III, of the IBS Regulation allows refunds to be denied while an IBS assessment is still being challenged administratively.
- The author argues the rule breaches legality, the right of defence and article 146, III, “b”, of the Constitution by treating a contested debt as enforceable.
- Exporters with credit balances are hit hardest; the article calls for the regulation to be adjusted through dialogue with the Steering Committee and the Federal Revenue.
The full text is on Conjur.
Read the full text on Conjur
