By Mariana Brambilla Bertasso and Raphael Scheffer Lima

The publication of “ABNT NBR 17301 – Tax compliance management systems: Requirements with guidance for use” brings an important innovation to tax governance for organizations in Brazil. The standard introduces a specific national technical framework for structuring internal tax controls, bringing the relationship between companies and the tax authorities closer to a model based on transparency, risk prevention, and cooperative compliance.

The Brazilian tax environment has historically been marked by high regulatory complexity, a large volume of ancillary obligations, and frequent legislative changes. In this context, ABNT NBR 17301 emerged, published in January 2026, as the result of an initiative linked to the Confia Program of the Brazilian Federal Revenue Service.

The development of the standard began in November 2024 and was conducted within the scope of the ABNT CEE-309 Commission: Organizational Governance, with the participation of ABNT, the Federal Revenue Service, the private sector, and representative entities. The objective was to create a technical reference aligned with international best practices in governance and compliance.

ABNT NBR 17301 is the first Brazilian technical standard specifically focused on tax compliance.

In practical terms, it establishes requirements and guidance for organizations to implement a tax compliance management system, that is, an internal structure capable of:

identifying tax obligations;

mapping and addressing tax risks;

defining responsibilities;

formalizing tax criteria and interpretations;

monitoring processes and controls;

reviewing failures and promoting continuous improvement.

The logic of the standard goes beyond the correct calculation and payment of taxes, and it becomes increasingly relevant that the company is able to demonstrate, in a documented manner, that it has methods, governance, and controls capable of preventing errors and inconsistencies.

From this model, tax compliance ceases to be seen merely as an operational routine and begins to integrate the organization’s governance and risk management structure.

ABNT NBR 17301 was built based on three main references:

ABNT NBR ISO 37301:2021 – Compliance management systems;

ABNT NBR ISO 37000:2022 – Governance of organizations;

UNE 19602:2019 – Spanish standard on tax compliance management systems.

This alignment demonstrates the intention to harmonize with international standards of governance, control, and compliance.

The standard was designed for any type of organization, regardless of size or economic sector, as long as there is exposure to tax obligations.

This means that it can be used by large business groups, publicly traded companies, financial institutions, medium-sized companies, family groups, and holdings.

The application, however, must observe the principle of proportionality, so that the sophistication of the tax compliance system must be compatible with the size, complexity, operational volume, and risk profile of the organization.

ABNT NBR 17301 does not create new taxes, does not change rates, and does not, by itself, establish an autonomous legal obligation for adoption. It is a technical standard, with an advisory and structuring nature, which has been applicable since its publication in January 2026.

Even so, its practical relevance is high, because it tends to function as a parameter of expected behavior in matters of tax governance, especially in audit processes and in maintaining a good relationship with the tax authorities.

In addition, the standard was structured in accordance with Annex SL, which allows its integration with other management systems already adopted by companies, such as ISO 9001, ISO 37001, and ISO 37301. The Federal Revenue Service itself states that the standard may be audited and may, in the future, be subject to certification by accredited bodies.

ABNT NBR 17301 inaugurates a new paradigm in the treatment of tax compliance in Brazil. More than verifying whether the tax was paid or whether the ancillary obligation was delivered, the new standard begins to value the existence of a structured, traceable, and continuously monitored system of tax management.