[Free translation]
The Brazilian Federal Revenue Service (RFB), with the purpose of facilitating the request for reimbursement of PIS, COFINS and IPI credits, by the special procedure set forth in Portaria MF No. 348/2010 and No. 348/2014 and IN RFB No. 1,060 / 2010, has established a digital form to be submitted by interested parties.
This special procedure allows the RFB, within a maximum of thirty (30) days as of the date of the Request for the Reimbursement of credits, to pay 50% (fifty percent) of the amount claimed by a legal entity that meets the conditions in those acts.
It should be noted that the use of the digital form also applies to outstanding claims, even though the applicant has already made the request by another means before the RFB.
This new procedure was instituted by the COAEF Executive Declaratory Act No. 1, published in the Official Gazette of 1/3/2017, the date of its beginning.