Federal Official Gazette
CONSULTATION RULING (SOLUÇÃO DE CONSULTA) No. 4,036, OF SEPTEMBER 8, 2026
The Federal Revenue Service published an interpretation on the percentages applicable to the IRPJ and CSLL calculation basis under the presumed profit regime for health service providers. The application of the reduced percentages — 8% for IRPJ and 12% for CSLL — requires that the services qualify as hospital services or as diagnostic support and therapy services, that the provider be organized as a business company (sociedade empresária), and that health regulations be complied with. Simple medical consultations remain subject to the 32% percentage. The interpretation accepts the classification of a single-member limited liability company and the use of third-party facilities, provided there is effective business organization and the premises hold a health license. Analysis: the guidance may affect the taxation of clinics and medical companies that are part of provider networks. It is advisable to assess the business organization, the nature of the services, health licensing and the segregation of revenues subject to different percentages. https://normas.receita.fazenda.gov.br/sijut2consulta/consulta.action?termoBusca=4036&tipoData=2
ANS news
ANS holds 55th Technical Meeting of Cosaúde
On Sep 23, from 9 a.m. to 6 p.m., ANS will hold the 55th Technical Meeting of Cosaúde, restricted to the Commission’s members. The following technologies will be analyzed:
- UAT No. 213: cabozantinib for well-differentiated, unresectable, locally advanced or metastatic neuroendocrine tumors, after two or more therapies;
- UAT No. 201: bronchoscopy with cryobiopsy for suspected interstitial lung disease;
- UAT No. 199: cholangioscopy with laser or electrohydraulic lithotripsy for complex biliary stones; and
UAT No. 208: somatrogon for growth hormone deficiency in children and adolescents.
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 clinically unrecognizable chromosomal anomalies (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 cardiac contractility modulation device and UAT No. 209 – 21-gene test for genomic expression profiling of breast tumors. Deadline: September 9 to 28, 2026.
Scheduled public hearings
- AP 69. Subject: proposals to include the following technologies in the List of Health Procedures and Events (Rol):
Implantation of a cardiac contractility modulation device, for the treatment of patients with symptomatic chronic heart failure (NYHA III–IV), refractory to optimized pharmacological treatment, with an ejection fraction between 25% and 45%, QRS complex <130 ms, and with no indication for cardiac resynchronization therapy; and
21-gene test for genomic expression profiling of breast tumors, to support therapeutic decision-making for patients with early-stage breast cancer (stages I, II and IIIA), hormone receptor-positive (HR+), human epidermal growth factor receptor 2-negative (HER2-), and node-negative disease or node-positive disease with involvement of one to three lymph nodes.
Date: Sep 16, from 9 a.m. to 12 p.m. To take part in Public Hearing 69, registration is required by 5 p.m. on Sep 15, on the ANS portal. The recording will be available on the Agency’s website.
Open public calls for input
There are no open public calls for input.
Open public calls
There are no open public calls or targeted social participation processes.
Other news
Federal Supreme Court (STF) has judgment on price adjustment of old contracts on today’s agenda
RE No. 630,852, Topic 381 of general repercussion, is on today’s in-person agenda of the Federal Supreme Court (STF). The case discusses the application of the Elderly Persons Statute (Estatuto da Pessoa Idosa) to health plan contracts entered into before its entry into force.
https://portal.stf.jus.br/pauta/pesquisarCalendario.asp?data=16%2F09%2F2026
ANS holds today:
Public Hearing No. 69, from 9 a.m. to 12 p.m., on the cardiac contractility modulation device and the 21-gene genomic test for breast cancer https://www.gov.br/ans/pt-br/acesso-a-informacao/participacao-da-sociedade/audiencias-publicas/audiencia-publica-no-69
Webinar on the economic and financial data for the first half of 2026, at 2 p.m., when an update of the sector’s economic and financial dashboard is also expected https://www.gov.br/ans/pt-br/assuntos/noticias-1/periodo-eleitoral/ans-realiza-webinario-sobre-dados-economico-financeiros-do-2o-trimestre-de-2026
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.