🇧🇷Brazil

Multas Autônomas por Não Cumprimento de Obrigações Acessórias Fiscais

1 verified sources

Definition

Governance processes require board oversight of tax ancillary obligations; STF ruling limits but confirms hefty standalone penalties.

Key Findings

  • Financial Impact: Até 60% do valor do tributo (100% em agravantes) ou 20-30% do valor da operação
  • Frequency: Per non-compliance event, modulated from Dec 2025
  • Root Cause: Inadequate board-mandated controls on fiscal reporting

Why This Matters

The Pitch: Holding companies in Brasil face R$ fines up to 100% do valor do tributo por erros em obrigações acessórias. Automation of governance-mandated reporting eliminates this risk.

Affected Stakeholders

Conselho Fiscal, Diretores Executivos, Auditores Internos

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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