Instrucao Normativa RFB no 2.341 (dated Aug 31, 2026, effective Sept 1, 2026, published Sept 2) amends IN RFB no 2.332/2026 on monitoring companies' use of tax benefits. It creates an advisory period from Sept 1 to Dec 31, 2026 in which companies flagged with irregularities are notified to self-correct without formal enforcement; formal procedures start Jan 1, 2027. The deadline to regularize rises from 20 to 30 business days, and CADIN (Federal receivables registry) compliance is now required, with re-verification after 180 days.
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Receita Federal sets Sept-Dec 2026 grace period to fix tax-benefit irregularities
Why this matters for founders
Founders whose startups claim fiscal incentives (e.g. Lei do Bem R&D, import/drawback regimes) should audit their compliance and clear any CADIN debts during the Sept-Dec 2026 advisory window, since after Jan 1, 2027 the same lapses trigger formal enforcement with only 30 business days to fix.
Source: Ministerio da Fazenda (gov.br)
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