Introducing the Federal Revenue Bureau of Brazil

The Secretariat of the Federal Revenue of Brazil is a unique government organ subordinated to the Ministry of Finance and charged with functions of essential importance to the State's efforts to attain its objectives. It is responsible for administration of the taxes that fall under Federal Government jurisdiction, including Social Security contributions and taxes on foreign trade operations, plus a very significant share of the country's social contributions. At the same time, it assists the executive branch of the government in formulating Brazilian tax policy, while working to prevent and combat tax evasion, contraband, smuggling, counterfeiting, trade fraud, trafficking of drugs and animals threatened with extinction, coupled with other international trade-related illicit acts.

The responsibilities of the Secretariat of the Federal Revenue of Brazil can be summarized as follows:

• administration of Federal domestic and foreign trade taxes;
• management and execution of the activities of tax collection, accounting, administrative charging, inspection, research and investigation and control of inflows subject to its administration;
• management and execution of customs administration, inspection and control;
• combating contraband and smuggling, within the limits of its jurisdiction;
• preparation and first level judgment of administrative processes involving the definition and charging of Federal Government tax credits;
• interpretation, application and elaboration of proposals for improving federal tax and customs legislation;
• subsidiary information for formulation of tax and customs policy;
• subsidiary information for elaboration of the Federal Government revenue and tax benefit budget;
• interaction with the citizenry through diverse personal or indirect channels of communication;
• tax education for the exercise of citizenship;
• formulation and management of economic-fiscal information policy;
• fostering of integration with like public and private entities through information exchange agreements, fiscal action methods and techniques and streamlining of activities, including delegation of authority;
• involvement in international cooperation and negotiation and implementation of international agreements in tax and customs matters;
• material, financial, human and technological resources management.