[Free translation]
The Ministerial Order No. 63 of the Ministry of Finance established a new threshold (R $ 2,500,000.00) for filing an "ex officio appeal" by the Trial Classes of the Federal Revenue Brazil of Judgment (DRJ).
The ex officio appeal is an imposition provided for in the Law that requires the remittance of a decision favorable to the taxpayer in the 1st Instance (DRJ) for reanalysis in the 2nd Instance (CARF).
Formed by tax auditors, the DRJ is the first administrative body responsible for analyzing the taxpayers' resources against tax assessment notices and decisions issued by the IRS. In order to challenge a decision of the DRJ, an appeal must be lodged for analysis of the CARF, the 2nd Administrative Instance.
The ex officio appeal was mandatory when the total amount exempted was more than R $ 1,000,000.00 (one million reais). With the issuance of Portaria MF nº 63, of February 9, 2017, the new limit became R $ 2,500,000.00 (two million, five hundred thousand reais).
The expectation is that the new limit will speed up the processing and reduce the stock of processes in the CARF.
