Complementary Law 214/2025 and Assisted Assessment within the Scope of the CBS: Implications for Tax Infractions and the Promotion of Non-Cumulativity

Abstract

The 2023 Tax Reform culminated in the enactment of a text with significant changes to the National Tax System. A prelude to a new era for Brazil, the Tax Reform Pilot Project features high-standard tax registration and management instruments. This study focuses on one of these instruments: assisted tax assessment. Assisted tax assessment stems primarily from adherence to the constitutional principles of simplicity, cooperation, and transparency. The tool follows the dictates of Complementary Law No. 214, of January 16, 2025, and is operationalized in a way that automates the assessment process, allowing taxpayers to make corrections and changes to the assessment provided. Tacit agreement, associated with automation mechanisms, has the practical effect of making it possible to avoid penalties related to infractions resulting from omissions or delays in submitting declarations or accounting records within the scope of the CBS (Contribution on Goods and Services). Finally, assisted accounting has the power to simplify the credit system, and a strong link has been found between assisted accounting and non-cumulativeness, with the former having the potential to boost the latter.