With the introduction of international accounting standards in Brazil (IFRS), Law No. 12,973 / 2014 was to map and neutralize the effects of IFRS on the determination of Income Tax. However, Brazilian accounting standards continue to be amended, so that the provisions of that law may become obsolete.
In order to deal with this issue, the Federal Revenue issued the Normative Instruction RFB No. 1,753, according to which changes in the accounting standards that come after Law No. 12,973 / 2014 will not affect the determination of IRPJ and CSLL until the Federal Revenue has on them, which will be done in the form of an Annex to the aforementioned Normative Instruction.