On 24 December 2015, Brazil published Ordinance 1,755/2015 in the Official Gazette, which sets out the selection criteria for the differentiated and special tax monitoring program for 2016.
Differentiated tax monitoring involves periodic evaluations of a taxpayer's tax behavior and collection of taxes to identify any inconsistencies. If inconsistencies are identified, the taxpayer is listed as a priority for auditing purposes. Special tax monitoring applies only for large corporate taxpayers…