Brazil has published Complementary Law No. 225 of 8 January 2026, which establishes a new code on taxpayer rights, guarantees, duties, and procedures in dealings with tax administrations at the federal, state, district, and municipal levels. The code establishes:

• Taxpayer rights (e.g., access to information, due process, confidentiality);
• Taxpayer duties (e.g., diligence, cooperation, accurat…