RFB Ruling Instruction n. 1.314, Dec. 28.2012, DOU-I, Jan. 04.2013, includes the development agencies in the list of legal entities considered financial institution for the purposes of applicability of the Contribution to the PIS/Pasep and Cofins in the cumulative calculation.

(RFB Ruling Instruction n. 1.314, Dec. 28.2012, DOU-I, Jan. 04.2013. Available at: <http://www.receita.fazenda.gov.br/Legislacao/ins/2012/in13142012.htm>. Access in: Jan. 2013).