Brazil Regulates Tax Compliance Program for 2026 Consumption Tax Reform

The Receita Federal and CGIBS have formalized the National Tax Compliance Program (PNCT) via Joint Act No. 5/2026 to facilitate the transition to the new IBS and CBS consumption tax framework. The program focuses on assisted adaptation and real-time monitoring of tax document issuance to minimize non-compliance during the implementation phase of Brazil's tax reform.