By Nicolle Bigochinski and Mariana Brambilla Bertasso
In a scenario marked by Tax Reform, increasing tax digitalization, and the growing use of electronic data cross-checking by the Brazilian tax authorities, tax risk management has become a strategic priority for organizations.
Against this backdrop, ABNT NBR 17301 – “Tax Compliance Management Systems: Requirements with Guidance for Use”, issued in January 2026, marks the beginning of a new era in corporate tax governance in Brazil.
Based on the principles of risk management and tax governance, the standard establishes a compliance framework focused on the identification, assessment, treatment, and monitoring of tax risks.
As a result, tax compliance is no longer viewed merely as the fulfillment of ancillary tax obligations; instead, it becomes an integral part of an organization’s governance structure, serving as a permanent mechanism for preventing tax risks, contingencies, and operational failures. Its implementation should take into account corporate governance practices, the organization’s business model, its relationships, and the economic, regulatory, and legal environment in which it operates.
Tax Governance and ABNT NBR 17301
Developed at the request of the Brazilian Federal Revenue Service (Receita Federal) within the framework of the Confia Program, ABNT NBR 17301 establishes guidelines for organizations to implement management systems aimed at ensuring compliance with tax obligations based on the principles of governance, risk management, and continuous improvement.
The standard was inspired by international references, particularly ABNT NBR ISO 37301 (Compliance Management Systems), ABNT NBR ISO 37000 (Governance of Organizations), and the Spanish standard UNE 19602, thereby integrating tax compliance into the broader corporate governance framework.
Although its adoption is voluntary and the standard does not create new tax obligations, it provides objective parameters for structuring internal controls, strengthening tax compliance, and enhancing tax risk management.
An effective tax compliance system requires a clear definition of its scope, the processes subject to risk, and the tax obligations applicable to the organization. This involves identifying the regulatory framework governing its activities, products, and services, as well as continuously assessing the impact of ongoing regulatory changes on business operations.
Leadership plays a fundamental role in fostering a culture of tax compliance, ensuring that tax governance is aligned with the organization’s strategic objectives and fully integrated into its internal processes. To achieve this, organizations must ensure that the tax control function has access to governance bodies and that the compliance function operates with sufficient independence and autonomy.
Importantly, the standard does not seek to eliminate errors entirely. Rather, its purpose is to establish processes capable of identifying deficiencies, addressing them promptly, and continuously improving internal controls.
Furthermore, adopting a structured tax governance framework generates benefits that extend beyond the organization’s relationship with the tax.
