{"id":458,"date":"2026-10-28T10:24:42","date_gmt":"2026-10-28T13:24:42","guid":{"rendered":"https:\/\/cammarotaabreu.com.br\/?p=458"},"modified":"2026-10-28T10:44:02","modified_gmt":"2026-10-28T13:44:02","slug":"o-novo-ctn-uma-nova-relacao-entre-fisco-e-contribuinte-aos-60-anos-o-ctn-muda-estamos-diante-de-uma-nova-logica-tributaria","status":"publish","type":"post","link":"https:\/\/cammarotaabreu.com.br\/en\/o-novo-ctn-uma-nova-relacao-entre-fisco-e-contribuinte-aos-60-anos-o-ctn-muda-estamos-diante-de-uma-nova-logica-tributaria\/","title":{"rendered":"The New CTN | A new relationship between the tax authorities and taxpayers? At 60, the Brazilian Tax Code is changing: are we witnessing a new approach to taxation?"},"content":{"rendered":"

<\/p>\n

On 25 October 1966, Law No. 5,172 was published and would subsequently become known as the Brazilian National Tax Code (CTN). <\/strong>Sixty years later, the Code reaches this milestone shortly after a far-reaching reform of its provisions governing dispute resolution and tax administrative proceedings.<\/strong><\/p>\n

Complementary Law No. 236, published on 4 September 2026, expressly amended the CTN to establish general rules on dispute resolution, consensual approaches and administrative proceedings in tax and customs matters.<\/p>\n

Viewed individually, these amendments might appear to be merely another set of legislative changes to a Code that has naturally had to adapt to developments over six decades. Taken together, however, they appear to signal something more significant.<\/p>\n

The question, then, is this: are we simply looking at new rules, or at the beginning of a change in how the Brazilian State conceives the relationship between the tax authorities and taxpayers?<\/strong><\/p>\n

The original framework: tax obligations and tax liabilities<\/strong><\/h3>\n

The 1966 CTN codified legal concepts that remain fundamental to Brazil\u2019s tax system: tax obligations, taxable events, creditors and debtors of tax obligations, liability, tax assessments, suspension, discharge and exclusion of tax liabilities, tax audits and safeguards.<\/p>\n

Its legislative framework was largely organised around tax obligations and the assessment, enforcement and discharge of the corresponding tax liabilities, while preserving the mechanisms available to taxpayers to challenge State action through administrative and judicial proceedings.<\/p>\n

That framework remains in place. However, Complementary Law No. 236\/2026 introduces elements into the CTN that appear to broaden its scope, shifting some of the focus from disputes that have already arisen to their prevention; from penalties considered in the abstract to proportionality in their application; and from exclusively adversarial resolution to mechanisms that also allow for cooperation and<\/strong> consensus.<\/strong><\/p>\n

Penalties: the express introduction of proportionality<\/strong><\/h3>\n

New Article 113-A provides that penalties for failure to comply with tax obligations must be reasonable and proportionate to the infringement committed. The reform also introduced limits on certain fines and amended the rules governing penalties imposed in assessments made by the tax authorities.<\/p>\n

The CTN now also incorporates mechanisms for grading and reducing penalties, aggravating and mitigating circumstances, and individual assessment of each taxpayer\u2019s infringing conduct, as well as specific treatment for participants in tax compliance programmes.<\/p>\n

Beyond new percentages or calculation criteria, an important conceptual issue arises: the State\u2019s response to non-compliance with tax obligations now expressly incorporates, within the CTN itself, factors relating not only to the infringement but also to the taxpayer\u2019s actual conduct.<\/strong><\/p>\n

The implications of this change warrant a separate examination and will be addressed in the next article in this series.<\/p>\n

Compliance: beyond merely meeting obligations<\/strong><\/h3>\n

The reform also places greater emphasis on tax compliance. The principles now incorporated into the CTN include dialogue and cooperation, transparency, predictability and legal certainty, the pursuit of tax compliance, the prevention of disputes and penalties, proportionality and impartiality. <\/strong>The legislation also provides specific treatment for taxpayers participating in compliance programmes.<\/p>\n

This raises an important question: are compliance with tax legislation and the establishment of a compliance-based relationship with the tax administration now treated as legally distinct matters?<\/strong><\/p>\n

Where compliance might previously have been regarded primarily as the expected outcome of meeting tax obligations, the new framework gives it legal consequences of its own.<\/p>\n

If this interpretation proves correct, the change matters not only to the tax administration. It is directly relevant to businesses. Tax management is no longer conceived solely as a response to tax audits; it is increasingly connected with governance, prevention and<\/strong> strategy.<\/strong><\/p>\n

Binding precedents: the cost of relitigating settled disputes<\/strong><\/h3>\n

Complementary Law No. 236\/2026 expressly provides that final decisions of the Federal Supreme Court and the Superior Court of Justice that are binding within the judicial system also bind the tax administration.<\/p>\n

This prompts another question: where a legal dispute has already been conclusively resolved by the higher courts through a binding decision, to what extent is it reasonable to require taxpayers and the tax administration to continue bearing the cost of litigating the same issue?<\/strong><\/p>\n

For businesses facing substantial tax litigation, this is not merely a procedural matter. Litigation consumes resources, may require security to be provided, draws on internal and external teams, and creates uncertainty. Legal certainty also has economic value.<\/strong><\/p>\n

Administrative proceedings: a nationwide baseline of safeguards<\/strong><\/h3>\n

Another significant development is the introduction of general rules on tax administrative proceedings into the CTN.<\/p>\n

For the first time, Complementary Law No. 236\/2026 has introduced a dedicated chapter on tax administrative proceedings into the CTN<\/strong>, establishing general rules intended, among other things, to safeguard due process, the right to be heard, the right to a full defence and the right to a two-tier review.<\/p>\n

The amendment raises a particularly important question in a federal system: if a tax demand may be issued by the Federal Government, a state, the Federal District or a municipality, to what extent should the minimum safeguards available to taxpayers vary according to the authority issuing the assessment?<\/strong><\/p>\n

The answer has implications well beyond procedural theory. For businesses operating across different states and municipalities, nationwide minimum standards could have tangible effects on predictability, risk management and administrative tax dispute strategy.<\/p>\n

Consensual resolution: new approaches to tax disputes<\/strong><\/h3>\n

Perhaps the most symbolic change is the incorporation of consensual dispute resolution into the Code. Complementary Law No. 236\/2026 now expressly provides for special tax and customs arbitration, mediation and negotiated settlements. The practical application of arbitration and mediation depends on specific legislation, but their inclusion in the CTN is itself a significant change to the legal framework governing tax disputes.<\/p>\n

The apparent contradiction is noteworthy. Under the CTN\u2019s own definition, a tax remains a compulsory payment established by law and collected through legally prescribed administrative action. Yet the compulsory nature of the obligation does not mean that every dispute concerning it must be resolved exclusively through adversarial proceedings.<\/p>\n

Taxation remains subject to the principle of legality. Disputes concerning the incidence, amount or enforceability of a tax, however, may now be addressed through legally structured avenues for consensus. <\/strong>This represents a significant shift in perspective.<\/p>\n

New rules or a paradigm shift?<\/strong><\/h3>\n

It would be premature to conclude that a new relationship between the tax authorities and taxpayers was created by the publication of a complementary law. Legislative changes do not, in themselves, bring about institutional change.<\/p>\n

Some of the new mechanisms still require specific legislation or implementing regulations. Moreover, Complementary Law No. 236\/2026 was enacted subject to significant presidential vetoes, including provisions concerning limits and safeguards that formed part of the framework originally approved by <\/strong>Congress.<\/p>\n

Even so, the significance of the reform may lie less in each individual amendment than in the common direction in which they point. <\/strong>On the one hand are proportionality, compliance, binding precedents, procedural safeguards and consensual resolution. <\/strong>On the other are tax audits, the assessment of tax liabilities and collection<\/strong>, which remain indispensable to the functioning of the tax system.<\/p>\n

One model does not appear to be replacing the other. Rather, what seems to be emerging is a model in which the authority of the tax administration and mechanisms for cooperation are no longer treated as necessarily mutually exclusive.<\/strong><\/p>\n

If this transformation does materialise, it will also require a change on the part of taxpayers. Businesses accustomed to considering tax management only when faced with an assessment will increasingly need to address prevention, governance, precedents, compliance and the strategic choice of how to resolve disputes.<\/p>\n

At 60, the beginning of a new chapter?<\/strong><\/h3>\n

At 60, the CTN retains concepts that have endured for decades and continue to underpin Brazil\u2019s tax system. Yet it also reaches this milestone facing challenges that the legislators of 1966 could scarcely have anticipated: tax litigation on an enormous scale, the economic cost of legal uncertainty, the growing complexity of corporate tax compliance and the search for more effective ways to prevent and resolve disputes.<\/p>\n

Complementary Law No. 236\/2026 does not, by itself, resolve these challenges. It does, however, change the tools available to address them.<\/strong> It is still too early to say that we are witnessing a new relationship between the tax authorities and taxpayers. But there is already sufficient reason to examine that possibility seriously. The question accompanying the CTN\u2019s 60th anniversary is therefore this: are we merely modernising the rules of the tax system, or beginning to change the very way in which the tax authorities and taxpayers relate to one another?<\/strong><\/p>\n

This is the question we will explore in the forthcoming articles in the series \u201cThe New Brazilian Tax Code: a new relationship between the tax authorities and taxpayers?\u201d<\/strong>.<\/p>\n

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Aos 60 anos, o CTN muda: estamos diante de uma nova l\u00f3gica tribut\u00e1ria?[:en]The New CTN | A new relationship between the tax authorities and taxpayers? At 60, the Brazilian Tax Code is changing: are we witnessing a new approach to taxation?[:] - Cammarota e Abreu Advogados","isPartOf":{"@id":"https:\/\/cammarotaabreu.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cammarotaabreu.com.br\/o-novo-ctn-uma-nova-relacao-entre-fisco-e-contribuinte-aos-60-anos-o-ctn-muda-estamos-diante-de-uma-nova-logica-tributaria\/#primaryimage"},"image":{"@id":"https:\/\/cammarotaabreu.com.br\/o-novo-ctn-uma-nova-relacao-entre-fisco-e-contribuinte-aos-60-anos-o-ctn-muda-estamos-diante-de-uma-nova-logica-tributaria\/#primaryimage"},"thumbnailUrl":"https:\/\/cammarotaabreu.com.br\/wp-content\/uploads\/2026\/10\/Post-Serie-Cammarota-Abreu.jpeg","datePublished":"2026-10-28T13:24:42+00:00","dateModified":"2026-10-28T13:44:02+00:00","description":"On 25 October 1966, Law No. 5,172 was published and would subsequently become known as the Brazilian National Tax Code (CTN). 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