Brazilian law grants taxpayers the right to reclaim amounts paid in excess or unduly. Reviewing the last five years may reveal credits that, recovered lawfully, improve the company’s cash position.
The process begins with a technical assessment: identifying the basis of the credit, gathering documentation and choosing the most appropriate channel — administrative or judicial.
This is a right, not an extraordinary benefit. It therefore requires documentary rigor and sound grounds at every stage.
Content for informational purposes only, in compliance with OAB Ruling No. 205/2021.