Executive summary: Receita Federal Ordinance 208/2025 launched the Fiscal Compliance Program, which rates companies from A to C. Early adopters face fewer audits, get service priority, and build stronger reputations with the tax authority. Success requires a robust document inventory, risk matrix, and ongoing governance.
📋 Índice
Market benchmark: Portals such as DPC, Serpro, and Migalhas headline the “Receita Sintonia” program but lack indicator maps and ready-made risk matrices. This article adds an official checklist, a rating simulator, and a governance kit.
What the Receita Compliance Program 2025 is
The voluntary program rewards tax regularity. It scores companies on tax payment punctuality, filing consistency, and internal controls.
| Benefit | Meaning |
|---|---|
| Priority service | Faster handling of administrative requests |
| Fewer field audits | Authorities focus on companies outside the program |
| Easier tax settlements | Better terms to negotiate debts |
| Reputation boost | Positive signal for banks, investors, partners |
How the rating works (A, B, C)
Scores derive from Receita’s indicators:
- Payment timeliness (40%): on-time taxes and installments.
- Declaratory compliance (30%): accurate ancillary filings.
- Governance & compliance (20%): policies, audits, certifications.
- Relationship (10%): audit history, defenses, cooperation.
Technical sources: Ordinance RFB 208/2025; Program Manual (May 2025 edition); TCU Report 011.066/2025-5; OECD Cooperative Compliance Guide 2024.
CTA: Access the A/B/C Rating Simulator to estimate your current score.
Competitive comparison: Consulting reports from Thomson Reuters and Tax Group highlight benefits yet lack detailed scorecards. Our simulator mirrors Ordinance 208/2025 and the weighting published in the official manual.
Onboarding roadmap
- Document collection: clearance certificates, tax reports, chart of accounts, internal policies.
- Compliance diagnostic: review filings, payments, systems, and gaps.
- Action plan: fix inconsistencies, implement controls, assign owners.
- Submission: send documentation via Receita’s portal and track feedback.
- Continuous monitoring: internal audits, follow-up reports, updates with the tax authority.
Integrated risk matrix
Build a probability × impact matrix covering tax, accounting, legal, and IT risks. Assign controls, owners, and monitoring cadence. Example entries:
| Risk | Probability | Impact | Control |
|---|---|---|---|
| SPED filing delay | Medium | High | Filing calendar + RPA |
| Withholding failure | High | Medium | Monthly checklists + reconciliations |
| Missing policies | Medium | Medium | Draft tax governance manual |
Benchmark: Companies enrolled in São Paulo’s “Nos Conformes” program that implemented similar matrices improved their ratings within two cycles (Sefaz-SP Report 2024). Use it as a performance reference.
Tools and governance
- RPA and analytics to cross-check SPED, ECF, and ERP data.
- Compliance committee with monthly meetings.
- Integration with state programs (Nos Conformes/SP) and Confia.
- KRIs: filing lead time, number of inconsistencies, volume of tax assessments.
Competitive edge: While competitors sell one-off consulting, our package adds pre-configured Power BI dashboards, RPA scripts, and committee-minute templates.
Frequently asked questions
- How long to receive a rating? 60–120 days, depending on complexity.
- Can an A rating be lost? Yes—noncompliance downgrades the score. Maintain active monitoring.
- Does joining Confia replace the program? No. It complements and reinforces governance.
- Can small businesses enroll? Yes, provided they meet documentation and control requirements.
- Do we need ISO certifications? Not mandatory but they strengthen evidence.
Next steps
- Run the official checklist to assess compliance gaps.
- Organize a digital data room with fiscal and governance documents.
- Build the risk matrix and action plan.
- Apply to the program and track indicators.
- Review controls quarterly to sustain the rating.
Related articles:
– PIX monitoring: full risk flow
– Automating ancillary obligations
– Fiscal crisis committee
Legal and technical references
- Ordinance RFB 208/2025.
- Receita Compliance Program Manual 2025.
- OECD Cooperative Compliance Guide 2024.
- TCU Report 011.066/2025-5.
- PGFN Opinion 4.789/2025 (tax benefits).
Ready to secure an A rating? FDS Tributário delivers diagnostics, data-room setup, risk matrices, and ongoing support for joining and maintaining Receita’s Compliance Program.
Precisa de Consultoria Tributária?
Nossa equipe pode ajudar com planejamento tributário, defesa fiscal e muito mais!