CODAR Ordinance No. 46, published at the end of April, made available the service of Requesting Credit Qualification Resulting from a Final Judicial Decision, which must be requested through a specific administrative process within the E-CAC portal.

According to the terms of the Ordinance, the taxpayer must access the “Web Requests” application available within the “Legislation and Process” option in E-CAC and, subsequently, select the option “Refund, Reimbursement, Reimbursement and Compensation” and “Credit Qualification Judicial”.

Afterwards, the taxpayer will be able to follow the request through the open digital process.

The new procedure eliminates the need to present the form contained in Annex V of Normative Instruction No. 2,055 of 2021, since the information regarding the value of the credit, as well as the final and unappealable process, will be filled out in the application itself.