History of the Secretariat of Federal Revenues

With the evolution of the Brazilian economic activity, the tax-related administration evolved to the point of resulting in the Secretariat of Federal Revenues.

The creation of the Secretariat of Federal Revenues represented a breakthrough in the fulfillment of the tax obligation, contributing to an increase in tax collection in the end of the 60’s. There was a considerable increase in the national tax load, from 16%-18% of the Gross Internal Product (GIP) at the beginning of the decade, to more than 24% of the GIP after 1968.

• 1534 - Creation of the first tax offices in Brazil: the Royal Treasury Units were extinguished by the Portuguese Crown in 1770, who centralized the tax administration of the Empire through the Royal Treasury. The local units became the Royal Treasury Committees, subordinated directly to the Royal Treasury.

• 1808 - the arrival of the Royal Family in Brazil, with the creation of the Treasury Council, subordinated to the Royal Treasury (already established in Brazil), to administer the tax collection and supervise the system.

• 1824 - creation of the Finance Ministry and of the Public Treasury Tribunal (which became, in 1831, the National Treasury Tribunal)

• 1850 - in the scope of action of the National Treasury Tribunal, the Public Income General Directorate, which was an specialized agency in tax administration, was created. (later altered to Public Income Directorate in 1892 and Public Revenue Directorate in 1909).

• 1934 - tax administration is now under the control of the National Treasury General Directorate, composed of the Internal Income, Customs Income and Income Tax Departments. The operating structure was multifunctional, each one administering the taxes related to their areas of competence and performing the activities of taxation, auditing, collection and administrative support.

• 1968 - creation of the Secretariat of Federal Revenues by the Decree 63.659/68, taking place of the old National Treasury General Directorate, as a result of the reforms taken place in the 65/67 period which adapted the tax administration to the rapid economic growth of the country

(Author: José Eduardo Pimentel de Godoy)