In addition to these topics, the development of new tax documents for the consumption tax reform and the new tax calculator are also among the priorities.
The list also includes the continued implementation of the Cooperative Tax Compliance Program (Confia), the adoption of e-Social for public entities, monitoring companies' compliance with the new investment subsidy rules, addressing improper adherence to the Emergency Program for the Recovery of the Events Sector (Perse), and the self-regulation of the Lei do Bem (Good Law) (No. 11,196 of 2005) to encourage technological innovation.
In the case of betting, this is the first time these bookmakers have been included among the priority topics.
The goal is to ensure that they operate in compliance with the regulated betting market, which came into effect this year. Companies operating outside the law will also be monitored.
A working group made up of members of the Federal Revenue Service and the Secretariat of Prizes and Betting (SPA) of the Ministry of Finance was created at the beginning of the year to evaluate and propose actions aimed at regularizing the sector.
Regarding transactions on digital platforms, the IRS detailed which items were targeted. Among them are vacation rentals on platforms such as Airbnb and the sale of products on marketplaces.
Guidance manuals on the taxation of income from vacation rentals obtained by individuals through digital platforms, and by individuals and legal entities from sales made on marketplaces, will be published by the agency.
The IRS will also implement initiatives for taxpayers to self-regulate, providing an opportunity for those who have not reported income from vacation rentals to become current with the tax authorities.
Furthermore, meetings with industry representatives will continue, a schedule that began in 2024 and has already resulted in Airbnb submitting data to the IRS on owners who rented accommodations through the platform between 2020 and 2024.
The company also advised hosts to report their income tax returns.
Source: Valor
