Federal Official Gazette
NORMATIVE INSTRUCTION RFB No. 2,343, OF SEPTEMBER 17, 2026
The Federal Revenue Service amended Normative Instruction RFB No. 1,700/2017 to update the rules for applying the reduced presumption percentages of IRPJ and CSLL to hospital services and to diagnostic support and therapy services. The rule expressly includes, among the eligible activities, physiotherapy, occupational therapy, speech therapy, clinical pathology, imaging, radiology, nuclear medicine, graphic-method examinations, endoscopic procedures, radiotherapy, chemotherapy, dialysis, hyperbaric oxygen therapy and anesthesiology. The requirements of organization, in fact and in law, as a business company (sociedade empresária) and compliance with Anvisa rules remain in place. The following do not qualify for the reduced treatment:
simple companies (sociedades simples) and sole proprietors;
simple medical consultations, even when carried out in hospitals, except for revenue relating to hospital services proper; and
mere assignment of medical labor to hospital units, where the company is not responsible for the care, its organization, execution or risks.
The normative instruction takes effect on Sep 18.
Analysis: the rule consolidates, in a general act, interpretations that had been repeatedly adopted in consultation rulings (soluções de consulta) and may directly affect the taxation of hospitals, clinics, laboratories and other providers that opt for the presumed profit regime. The amendment is tax-related and does not change ANS rules or coverage obligations.
https://www.in.gov.br/web/dou/-/instrucao-normativa-rfb-n-2.343-de-17-de-setembro-de-2026-732611655
ANS news
No changes.
Open public consultations
- CP 176. Subject: preliminary recommendations against incorporating the technology covered by UAT No. 184 – Molecular DNA analysis; search for microdeletions by FISH (Fluorescent In Situ Hybridization); microsatellite instability (MSI), detection by PCR, paraffin block, DUT SUBITEM – 110.39 – Syndrome of chromosomal anomalies not clinically recognizable (array). Deadline: September 21 to October 10, 2026.
- CP 177. Subject: preliminary recommendations against incorporating the technologies covered by UAT No. 205 – Implantation of a device for cardiac contractility modulation and UAT No. 209 – 21-gene test for genomic expression profiling of breast tumors. Deadline: September 9 to 28, 2026.
Scheduled public hearings
No public hearings scheduled.
Open public calls for input
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Open public calls
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Other news
STF – Application of the Elderly Statute to health plans – session of Sep 17, 2026
Source: jota.info · read the full article
Sources: Federal Official Gazette (DOU) and the ANS website. Press items link to the original article. This brief is for information only and does not constitute legal advice.