Published Ordinance RFB nº 309, which governs the rules of litigation of small value and low complexity, bringing as one of the main novelties the institution of the Federal Revenue of Brazil Appeal Judgment Office (DRJ-R), of national character, with a view to the coordination of judgments in the 2nd instance of processes whose value does not exceed one thousand minimum wages.
The DRJ-R will be independent in relation to the other judgment offices that deal with the first instance of litigation within the scope of the institution, being composed of appeal groups, specialized by subject, which will judge cases preferably received by lottery, distributed in batches, formed by cohesion , similarity, connection, result or reflection, of the same subject or thematic concentration.
The implementation of this new paradigm for administrative tax litigation at the Federal Revenue had the objective of harmonizing the 2nd instance of judgment at the agency, with already existing functionalities at the Administrative Council of Tax Appeals (CARF), especially with regard to the formation of lots for drawing, which becomes a differential of the appellate classes, among other innovations that seek to speed up tax administrative processes in this segment.
It is worth mentioning that low-complexity tax administrative processes (up to one thousand minimum wages) and of small value (up to sixty minimum wages) will be judged in the first instance by monocratic decision, with the possibility for the taxpayer to appeal to the Appellate Panels, substantially reducing the average trial time.
The reduction in the number of cases submitted to the CARF will also make it possible to reduce the average length of time in litigation for high-value and more complex cases, in compliance with the constitutional principle of reasonable duration of the process.
The measures established in the normative will also make it possible, in addition to speeding up the judgment of lower value and low complexity cases, precisely those with greater flow, collection and duration, in order to substantially reduce the average time to resolve these disputes, without prejudice to the legal security, as the understandings of the CARF will be of mandatory observance, in the judgments of the DRJ-R.
The taxable person will be allowed to present oral support, through video or audio recording, hosted on the video sharing platform on the internet, indicated in the Letter of Services on the Federal Revenue website, with URL.
The norm also governs the distribution, organization, judgment and competences of the judges and presidents of the appellate panels.
The ordinance defines the limit parameter for the application of the double degree of judgment within the scope of the Federal Revenue, as well as the parameter to be used for the processes that await the judgment of the 1st instance and those judged before the effectiveness of Ordinance MF nº 20 , from 2023.
The initiatives seek to stimulate the improvement of the business environment in the country, through a faster treatment of administrative litigation and the increase of legal certainty, as well as to increase the trust level of taxpayers with the Federal Revenue Service.