Federal Tax Credits and Debits Statement
THE SECRETARY OF THE BRAZILIAN FEDERAL REVENUE OFFICE, exercising the powers granted to him by item III of art. 280 of the Internal Regulation of the Brazilian Federal Revenue Office, approved by MF Ordinance No. 203, of 14 May 2012, and in view of the provisions of art. 5 of Decree-Law No. 2124, of 13 June 1984, in art. 16 of Law No. 9.779, of 19 January 1999, in art. 18 of Provisional Measure No. 2.189-49, of 23 August 2001, in art. 90 of Provisional Measure No. 2.158-35, of 24 August 2001, in art. 7 of Law No. 10.426, of 24 April 2002, and in art. 18 of Law No. 10.833, of 29 December 2003, resolves: The regulations that govern the Federal Tax Debts and Credits Statement (DCTF) are those established in this Normative Instruction.