Revenue department to cancel decisions in violation of Supreme Court rule on tax appeals

As a result of a March 28 Supreme Court decision, which ruled unconstitutional the requirement of cash deposit and asset pledge for administrative tax appeals, Brazil’s Federal Revenue Department issued Interpretative Declaratory Act 16/07 to regulate situations where tax appeals, filed before the decision, have been dismissed for lack of deposit or cash. Taxpayers will be entitled to request cancellation of the dismissal decision and have their appeal forwarded to Appeals Tax Courts.