On April 26, 2013, IRS Declaratory Act n. 2 revoked 59 CST Opinions concerning several matters related to Tax on Manufactured Products (IPI), since they were not compatible with current tax rules.

(IRS Declaratory Act n. 2, 04.25.2013, Official Gazette 04.26.2013. Available at:
<http://www.receita.fazenda.gov.br/Legislacao/AtosExecutivos/2013/RFB/ADRFB002.htm >. Accessed in: April, 2013).