Brazilian Federal Revenue Publishes Rules on Judicial Deposits and Tax Settlements

In brief

On July 7, 2025, two ordinances were published that directly impact tax litigation:

• Ordinance MF No. 1,430/2025 regulates judicial and administrative deposits involving the Federal Government. Starting January 1, 2026, deposits will be adjusted by the IPCA (Broad Consumer Price Index). Deposits made until December 31, 2025, will continue to be updated by the Selic rate.
• Ordinance RFB No. 555/2025 repeals Ordinance RFB No. 247/2022 and introduces new regulations for the settlement of tax credits in administrative tax litigation, expanding the types of settlements, benefits, and negotiation criteria.

In more detail