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The Federal Revenue of Brazil announced, through Normative Instruction RFB nº 1946, of May 6, 2020, the withdrawal of 122 normative instructions. The norms have been published between 1970 and 2019 and dealt with matters related to international trade.

The outdated measures were in desperate need of alignment with more up to date norms. For example, Normative Instruction SRF No. 149, of December 29, 1983, established rules for the manual filling of the Federal Revenue Collection Document – DARF for the payment of the Export Tax. Now a days the DARF is all done electronically.

The reduction of standards by Normative Instruction No. 1946/2020, together with Normative Instruction No. 1928/2020, which revoked another 126 Normative Instructions published between 1969 and 2016, are part of the Consolidation Project carried out by the Federal Revenue, which seeks to modernize the Federal Revenue of Brazil, revoking those that no longer make any sense.

For more information about this Normative Instruction and its updates, please contact our team of experts at

Source: Federal Revenue of Brazil – RFB

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