Emoluments Collection and Payment Slip Reconciliation

Understand how emoluments calculation, fee collection, and notary payment slip reconciliation with fee refunds work in Brazil.

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Por Equipe Editorial Notarial — Redação jurídica assistida por IA · 5º Tabelionato de Notas de Recife

Note: This content describes Brazilian notary and registry law.

This article answers

  • How is the calculation of emoluments and notary fees carried out in practice?
  • What is the calculation base for deeds involving earnest money refund or contract termination?
  • What is the total cost spent on acts performed at the notary office (tabelionato de notas) and the real estate registry (registro de imóveis)?
  • How does the process of refund and bank reconciliation for mistakenly paid notary payment slips work?
  • Who supervises the collection of emoluments and the transfer to institutional funds?

In summary

  • The collection of emoluments, fee calculation, and reconciliation of notary payment slips are based on state fee schedules established by law, which structure the compensation for notary and registry services Lei nº 8.935/1994, art. 1º.
  • Emoluments compensate the delegated public service, but the total amount of the payment slips includes statutory additions for judicial funds, legal aid funds, and municipal taxes.
  • Payment slip reconciliation allows identifying duplicate payments and requesting the administrative refund of improperly collected fees.
  • The notary office (tabelionato de notas) and the real estate registry (registro de imóveis) have separate fee schedules and do not transfer funds between each other, requiring specific payment slips for each office.

How is the calculation of emoluments and notary fees carried out in practice?

The final cost of a notary or registry act consists of several statutory components. The primary base is the emolument fixed in the official fee schedule of the state where the office is located. On top of the emolument, statutory public funds and the rate of the Municipal Service Tax (ISSQN - Imposto Sobre Serviços de Qualquer Natureza) are applied.

To understand the exact breakdown, the payment slip structure is divided into the following items:

  • Net emolument: the legal compensation intended for the notary (tabelião) or registrar (oficial de registro) to cover operational costs Lei nº 8.935/1994, art. 6º.
  • Mandatory state funds: statutory transfers to the Judicial Re-equipment Fund, Legal Aid Fund, and Civil Registry Fund.
  • Municipal Tax (ISSQN): tax collected by the municipality where the notary or registry office is located, ranging between 2% and 5%.
  • Supervision fees: statutory surcharge allocated to the Internal Affairs Office of the local State Court of Justice (Corregedoria-Geral de Justiça).

When you request a service, the staff reviews and qualifies the act, verifies whether it has a declared economic value, and applies the corresponding bracket from the state fee schedule. For acts without a declarable value, a fixed fee specified by law is applied. To explore internal management in extrajudicial offices in depth, access our content on cartorary management and books.

What is the calculation base for deeds involving earnest money refund or contract termination?

In public deeds dealing with contract rescission, termination, or return of earnest money (arras), the calculation base for emoluments frequently causes doubts. The calculation should not be performed over the total value of the original contract if the transaction was cancelled or partially modified.

The rule fixes taxation on the actual economic benefit of the current transaction. If the parties are formalizing the termination of a purchase and sale commitment with the refund of an earnest money deposit of R$ 50,000.00 (fifty thousand reais), the emoluments apply to the R$ 50,000.00 returned, and not to the global value of the property in the terminated contract.

If the termination occurs without any financial return or penalty (simple termination with mutual release), the act is classified as a "deed without declared value." This distinction respects party autonomy and prevents excessive billing on amounts that do not represent the economic benefit obtained by the parties in that specific act.

What is the total cost spent on acts performed at the notary office and the real estate registry?

The amount spent on a real estate transaction involves two distinct stages in different extrajudicial offices. The notary office (tabelionato de notas) drafts the public deed to document the manifestation of the parties' will. The real estate registrar (oficial de registro de imóveis) updates the property record page (matrícula) to effectuate the transfer of the real property right Lei nº 10.406/2002 — Código Civil, art. 1º.245.

Both entities apply independent emolument schedules, each with its own rules for categorization by value tiers. The separation of acts occurs as follows:

| Competent Office | Act Performed | Calculation Base | Allocation of Funds |

| :--- | :--- | :--- | :--- |

| **Notary Office (Tabelionato de Notas)** | Drafting of Public Deed | Property or transaction value | Notarial compensation, state funds, and ISSQN |

| **Real Estate Registry (Registro de Imóveis)** | Recording of Title | Reference tax value or transaction value | Registral compensation, state funds, and ISSQN |

Amounts collected by one office do not cover acts performed by the other. Each payment slip is issued independently. Detailed internal process management ensures no fee is duplicated, as addressed in our study on process mapping and SOPs.

How does the process of refund and bank reconciliation for mistakenly paid notary payment slips work?

The occurrence of duplicate payments, payment slips issued with incorrect coding, or withdrawal from the act prior to its drafting requires a clear procedure for bank reconciliation and financial refund. Citizens who paid an improper slip have the right to request an administrative refund directly at the extrajudicial office.

The workflow to formalize and complete the bank reconciliation and fee reimbursement comprises the following sequential steps:

  • Submission of request: the user submits the proof of payment and a formal application detailing the discrepancy.
  • System lookup: the financial department verifies the credit entry into the bank account associated with the office.
  • Audit of the slip: confirmation is made that the corresponding notary or registry act has not yet been performed or drafted.
  • Unlinking the digital seal: if a digital inspection seal was pre-generated, the office cancels it with the State Court of Justice.
  • Execution of refund: the amount is refunded to the payer via bank transfer or direct credit card chargeback, depending on the initial payment method.

Financial reconciliation must be substantiated with proper accounting entries to document the outflow of funds previously recorded in cash control, maintaining strict compliance with the transparency rules mandated by the National Council of Justice (CNJ - Conselho Nacional de Justiça) Provimento CNJ nº 149/2023, Livro I.

Who supervises the collection of emoluments and the transfer to institutional funds?

Notary and registry activities operate by delegation of Public Power Lei nº 8.935/1994, art. 1º. For this reason, fees are not freely set and are subject to strict institutional supervision to prevent abusive demands or incorrect remittance of institutional funds.

Primary supervision is carried out by the Internal Affairs Office of Justice (Corregedoria-Geral de Justiça) of each state and by the local Permanent Supervising Judges (Juízes Corregedores Permanentes). Additionally, the National Council of Justice (CNJ - Conselho Nacional de Justiça) sets general norms regarding transparency, fee schedule visibility, and accounting audits Provimento CNJ nº 149/2023, Livro II.

If a citizen identifies discrepancies between the public fee schedule posted at the office and the amount listed on the receipt, they may request written clarification from the notary. If doubts persist, the user has the right to initiate a calculation review before the local Internal Affairs Office, ensuring the correctness of the applied rates.

To better understand how security and governance operate within the extrajudicial ecosystem, consult our guidelines on CNJ regulations and LGPD.

Checklist of procedures for fee verification and refund of payment slips

  • [ ] Request a detailed breakdown of the emoluments calculation prior to payment.
  • [ ] Check whether the value assigned to the act corresponds exactly to the bracket indicated in the current state Fee Schedule (Tabela de Emolumentos).
  • [ ] Verify the itemized allocation of state transfers and municipal taxes on the receipt.
  • [ ] Retain original bank receipts in case of payments made via PIX or barcode.
  • [ ] In case of duplicate payment, file a written request including PIX key or bank account details for reimbursement.
  • [ ] Track the cancellation of any digital inspection seal linked to the erroneous slip.

Practical scenarios

Case 1: Correct classification of contract termination with partial earnest money refund

A buyer terminated a real estate purchase and sale contract and received back R$ 30,000.00 corresponding to the invested earnest money deposit. In the initial assessment attempt, the payment slip was incorrectly calculated based on the full value of the property (R$ 400,000.00). The interested party challenged the calculation base. The notary office performed a technical review and corrected the slip so that fees applied exclusively to the refunded amount of R$ 30,000.00, resulting in a significant proportional reduction in total fees.

Case 2: Refund for duplicate payment of a registry certificate

A user requested a full-text certificate (certidão de inteiro teor) of a real estate property record page via a digital platform and inadvertently paid the slip twice via PIX in their banking application. Upon noticing the double charge, the applicant presented both banking receipts bearing the same protocol number. The office contacted its financial department, performed bank statement reconciliation, unlinked the second slip, and issued a refund of the excess amount within the regulatory timeframe set by state regulations.

Common errors

  • Confusing contract value with the calculation base for termination: calculating cancellation or termination fees based on the total original contract amount instead of applying the calculation to the amount actually returned or retained as a penalty.
  • Believing that fees paid at the notary office cover the real estate registry: the public deed documents the manifestation of the parties' will, but title ownership is only transferred upon registering the deed on the property record page at the real estate registry Lei nº 10.406/2002 — Código Civil, art. 1º.245. Slips are distinct and collected by different extrajudicial offices.
  • Failing to review the itemized emolument statement: paying the slip without requesting an itemized statement detailing net emoluments and statutory taxes.
  • Not submitting a formal written refund request: trying to obtain refunds through informal contacts without filing payment receipts and a formal bank reconciliation application.
  • Lei nº 8.935/1994 (Notary and Registry Law), art. 1º — Regulates notary and registry services as technical and administrative organization services intended to ensure the publicity, authenticity, security, and efficacy of legal acts. Available at: https://www.planalto.gov.br/ccivil_03/leis/l8935.htm Lei nº 8.935/1994, art. 1º
  • Lei nº 8.935/1994 (Notary and Registry Law), art. 6º — Defines the legal duties and competencies conferred upon notaries to perform acts within their office. Available at: https://www.planalto.gov.br/ccivil_03/leis/l8935.htm Lei nº 8.935/1994, art. 6º
  • Provimento CNJ nº 149/2023 (CNJ Ordinance No. 149/2023), art. 2º — Consolidation of normative acts of the National Internal Affairs Office of Justice regarding extrajudicial services across Brazil. Available at: https://atos.cnj.jus.br/atos/detalhar/5243 Provimento CNJ nº 149/2023, Livro I
  • Provimento CNJ nº 149/2023 (CNJ Ordinance No. 149/2023), art. 3º — Sets rules on transparency, supervision, and financial bookkeeping for extrajudicial offices. Available at: https://atos.cnj.jus.br/atos/detalhar/5243 Provimento CNJ nº 149/2023, Livro II
  • Lei nº 14.382/2022 (SERP Law), art. 3º — Establishes the Electronic System of Public Registries and modernization guidelines for fee collection and processing of acts. Available at: https://www.planalto.gov.br/ccivil_03/_ato2021-2024/2022/lei/l14382.htm Lei nº 14.382/2022, art. 3º

Frequently asked questions

How is the calculation of emoluments and notary fees carried out in practice?

The calculation is based on the Fee Schedule (Tabela de Emolumentos) established by state law. Supervisory funds of the Judiciary and municipal tax (ISSQN) are added to the gross emolument value, establishing the final amount of the payment slip.

What is the calculation base for deeds involving earnest money refund or contract termination?

In transactions involving earnest money refunds or contract termination, the calculation base is the actual amount refunded or retained as a penalty, applying the rate schedule for acts with declared value.

What is the total cost spent on acts performed at the notary office and the real estate registry?

The final cost varies according to transaction value, property location, and state fee schedules. While the notary office charges for drafting the public deed, the real estate registry charges for the recording act performed on the property record page.

How does the process of refund and bank reconciliation for mistakenly paid notary payment slips work?

The applicant presents proof of duplicate or incorrect payment to the office. The financial department conducts bank reconciliation, verifies payment slip generation, and issues the reimbursement within statutory timelines.

Who supervises the collection of emoluments and the transfer to institutional funds?

Direct supervision is conducted by the Internal Affairs Office of Justice (Corregedoria-Geral de Justiça) of each State Court of Justice, alongside normative oversight provided by the National Council of Justice (CNJ).

  • Author: Notarial Editorial Team
  • Professional qualification: Notary Qualification and Registry Analysis Team
  • Publication date: October 12, 2026
  • Date of last legal review: October 12, 2026
  • Version: 2.0 (PEAN compliance)

Informational and institutional content produced based on federal legislation and current rules of the National Council of Justice (CNJ). This text aims to reduce information asymmetry and does not replace specific legal counsel for concrete cases before the competent extrajudicial office.

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