Complementary Law No. 236, published on September 4, 2026, introduced significant changes to the National Tax Code (CTN), especially regarding penalties arising from non-compliance with principal and accessory tax obligations.
Among the new features, the following ceilings stand out for the application of fines for non-compliance with principal and accessory tax obligations, calculated on the value of the tax:
- 75% as a general rule;
- 100% in case of fraud, tax evasion or collusion; and
- 150% in case of recurrence.
The new ceilings are already in effect throughout the national territory and must be observed by federal, state, and municipal tax authorities. They also benefit taxpayers who were assessed before the law was published, provided that the debts are still under discussion in the administrative or judicial sphere.
The Tax and Fees Court of the State of São Paulo, in a recent ruling, applied the new rule and reduced the penalty percentage from 100% to 75% (AIIM 5036257-4).
Progressive discounts were also established for fines imposed ex officio for taxpayers who choose to pay or settle in advance, depending on the procedural stage of the collection process.
Those who are habitually in default cannot be eligible for these discounts. In order to reflect the discounts provided for in Supplementary Law 236/2026, the Federal Government, States, and Municipalities must adapt their legislation within a period of 2 years.
In this scenario, a reassessment of ongoing judicial and administrative proceedings is recommended, with the aim of identifying any potential reduction in fines due to the new established limits.
Our office remains available to answer questions and assist in analyzing the practical application of the new legislation.
