As empresas e as instituições financeiras podem mandar os comprovantes por e-mail, divulgar links para serem baixados na internet ou fazer a divulgação em aplicativos para dispositivos móveis.
Com a medida, a Receita Federal passa a poder cobrar impostos não pagos por contribuintes que haviam ganhado, em última instância, o direito de não pagar, mas cuja decisão for revertida posteriormente pelo STF
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