Decree 8,303/2014 was published in Brazil's Official Gazette on 5 September 2014. The decree expands the application of Decree 3,724/2014, which sets out the conditions where the tax administration has the right to access taxpayer's financial information without a court order. The provisions of the decree are effective the date it was published.
According to Decree 3,724/2014, tax authorities are allowed to examine a taxpayer's information in documents, books, and registries of financial ins…