The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.