Brazil has published Normative Instruction RFB No. 2.282 of 2 October 2025, containing amendments to Normative Instruction RFB No. 2.228 of 3 October 2024, which regulates the Additional Social Contribution on Net Profit (CSLL) introduced by Provisional Measure No. 1.262 of 3 October 2024 and Law No. 15.079 of 27 December 2024. The Additional CSLL is meant to meet the requirements of a qualif…