Article
Complementary Law No. 236/2026: Amendments To The Brazilian Tax Code And Advances In The Resolution Of Tax And Customs Disputes
Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.
Mayer Brown