Current Position & Biography
Robinson Sakiyama Barreirinhas is Brazil’s Special Secretary of the Federal Revenue (Secretário Especial da Receita Federal do Brasil, RFB). The agency’s historical biography records his appointment on 1 January 2023 and current tenure; its current composition page identifies him in the role. A Receita Federal report published on 5 November 2026 also identifies him as incumbent. The biography notes his law degree and prior public legal roles.
Notable Contributions
During his tenure, Receita Federal issued IN RFB 2,291/2025, establishing DeCripto, an updated cryptoasset information-reporting system aligned with the OECD Crypto-Asset Reporting Framework (CARF). The Finance Ministry says the new model replaced the previous system from July 2026, expanded reporting to cryptoasset service providers domiciled abroad that serve Brazil, and requires CARF due-diligence procedures. The Ministry explicitly says this regulation does not deal with taxation. The November 2026 RFB tax calendar lists the October DeCripto declaration with a 30 November 2026 deadline.
At a public hearing on 27 August 2025 about Provisional Measure 1,303/2025, an official congressional report records Barreirinhas describing the measure’s proposal to unify cryptoasset income and net-gains taxation at 17.5% as providing legal certainty. The report also attributes to him the view that the R$60,000 quarterly exemption for stock-market transactions should not be extended to cryptoassets because the markets differ. Congress records that MPV 1,303/2025 lost effect on 8 October 2025. Its proposed 17.5% treatment did not become lasting law and is not the current tax regime.
Why Katharos Is Following Them
As head of Brazil’s Federal Revenue, Barreirinhas is a senior official overseeing the agency responsible for cryptoasset tax reporting. DeCripto affects reporting and due-diligence obligations for domestic and foreign service providers that serve Brazil, making its implementation and guidance relevant to the market. His recorded testimony also provides a direct view of the tax-policy debate, with the essential caveat that the measure he discussed expired.
Areas to Follow
Receita Federal’s DeCripto guidance, filing deadlines and enforcement, especially for foreign cryptoasset service providers serving Brazil. The 30 November 2026 deadline for the October 2026 DeCripto declaration, listed in the November 2026 official tax calendar. Changes to cryptoasset reporting and due diligence as Brazil implements OECD CARF information exchange. Future legislation on cryptoasset income and gains, distinguishing proposals from rules that take effect. Barreirinhas’s public statements and RFB actions in his capacity as agency head, without implying sole authorship of institutional rules.
Reporting Scope
Describe DeCripto as a tax-reporting and information-exchange regime, not a new tax or a change to the applicable tax rate. The Finance Ministry says the regulation does not deal with taxation. Attribute the reporting rule to Receita Federal and IN RFB 2,291/2025; do not say Barreirinhas personally authored it unless a primary source establishes that. The Ministry says the rule updates reporting to align with OECD CARF.
The 17.5% treatment discussed at the 2025 hearing was a proposal in MPV 1,303/2025, which lost effect on 8 October 2025. Do not present that rate or the proposed exemption treatment as current law.
Katharos Category
Policy & Regulation
Photo Credit
Jefferson Rudy/Agência Senado, August 27, 2025. Original Senate photograph: Source 11; Commons record: Source 12; CC BY-SA 4.0 license: Source 13. Cropped and resized. This adapted image is licensed CC BY-SA 4.0. No endorsement implied.
Source review: 6 November 2026.