Brazil has published Complementary Law No. 225 of 8 January 2026, which establishes a new code on taxpayer rights, guarantees, duties, and procedures in dealings with tax administrations at the federal, state, district, and municipal levels. The code establishes:
- Taxpayer rights (e.g., access to information, due process, confidentiality);
- Taxpayer duties (e.g., diligence, cooperation, accurate reporting);
- Administrative obligations for tax authorities, including transparency, good faith, an…