published in the Union's Official Journal on May 12, 2015, the Ordinary Revenue Guide to Brazil (RFB) No. 641/2015 provides differentiated monitoring of the largest contributors in the country, through consultation to the public source of data and information and even by telephone contact of the server with the taxpayer.

The differentiated monitoring of the largest taxpayers by the RFB comprises the analysis of economic-tax behavior, through the monitoring of the collection of the taxes administered by the RFB, the analysis of sectors and economic groups and management for the priority treatment of tax liabilities . One of the objectives provided for in the concierge is to subsidize the high administration of the RFB with timely information on the tax behavior of the largest contributors.

It should be noted that, in the processes of collection monitoring work, aiming at obtaining information, RFB may establish telephone contact or contact by electronic means, virtual center of service (E-CAC) with the taxpayer. The telephone contact aims at further clarification on some information previously provided to the RFB.

There is no initiation of tax procedure and loss of spontaneity telephone contact and contact by electronic means via E-CAC. This means that if the taxpayer knows that it has debt before the taxpiece and realizes that the contact carried out by the server may initiate a supervisory procedure, the taxpayer can still anticipate the formal subpointment of the taxpiece, paying the delayed tribute, plus correction monetary and moratorium interest, but without having to pay the fine. This is the benefit of spontaneous denunciation.

However, when information is satisfactory, or the taxpayer does not provide them, the taxpayer's fiscal procedure may be formalized, with a contributory science on the beginning of the procedure, remaining spontaneity from the expressly inserted in the tax term.

For the choice of legal persons subject to differentiated monitoring, criteria shall be adopted as declared gross revenue, declared debts, salary mass and participation in the collection of taxes administered by the RFB. For the election of physical persons subject to different accompaniment, there are, among others, criteria related to total declared income, goods and rights, variable income operations, unipesseaural investment funds and participation in a legal entity subject to differentiated monitoring.