Differentiated and special tax monitoring rules – new criteria for corporate taxpayers in 2013

Ordinance 2,563/2012 (Portaria 2,563/2012), published in the Official Gazette of 20 December 2012 and in force as of that date, revoked Ordinance 3,778/2011 (Portaria 3,778/2011) and introduced the new criteria for selecting corporate taxpayers to be subjected to the "differentiated" and "special" tax monitoring in 2013.

"Differentiated" and "special" tax monitoring rules for individual and corporate taxpayers were created by Ordinance 2,356/2010 (Portaria 2,356/2010) – for details, …