Machado Meyer

Legal Intelligence Center

The Unconstitutionality of the IOF on Drawn-Risk Transactions

The attempt to transmute any and all assignment de jure into a credit operation merely to expand the collection base represents a further setback.

Tax

Increase in the IOF and the Vices of its Motivation

The federal government recently introduced significant changes to the rates of Brazil's Tax on Financial Transactions (IOF), applicable to credit, exchange, and insurance operations.

All news

Tax

Ebook: What changes in the IOF and what are the points of attention

In this ebook, we present the main changes related to the bullet points below, indicating some points that deserve upgraded attention.

Tax

Pejotization from the perspective of CARF

Pejotization from the perspective of the Administrative Council of Tax Appeals (Carf): the challenges for companies and workers in the new hiring models

Tax

Working groups discuss tax procedural reform

Tax Reform: task groups created by the CNJ and the STJ to discuss the Tax Procedural Reform advance the discussions

Labor and employment

MTE postpones the effective date of NR-1 new rules

MTE POSTPONDS THE EFFECTIVE DATE OF NR-1 NEW RULES. Psychosocial risk assessment will only be required as of May 2026.

Tax

Tax reform: ENCAT publishes new technical notes on the layout of tax documents

Tax reform: National Meeting of Tax Coordinators and Administrators publishes new technical notes on the layout of tax documents.

Infrastructure and energy

Ebook: The main points of the new reform of the electricity sector

In this ebook, we present the main proposed changes that include the opening of the electricity market, the reconfiguration of the allocation of charges and the change of the social tariff.

Tax

STJ admits IPI tax credit to non-taxed or immune final products

STJ declares the possibility of extending the IPI credit, provided for in article 11 of Law 9,779/99, to non-taxed or immune final products.

Tax

LC 214/25 receives new amendment proposals

Complementary bills propose to amend LC 214/25, which establishes the IBS, CBS and IS, creates the IBS Management Committee and changes the tax law

Tax

Tax reform: ENCAT anticipates the date of testing the layouts of tax documents

National Meeting of Tax Coordinators and Administrators (Encat) anticipates the date of testing the layouts of tax documents

Crisis management

How companies can deal with fake news

How companies can deal with fake news: crisis management strategies that can be adopted to protect your business.

Tax

Federal revenue establishes new tax compliance program

Receita Federal establishes Proprogram Receita Sintonia, which boards the Confia and AEO programs to form the RFB's compliance pillar.

Tax

WHT on dividends non-resident investors

On March 18, 2025, the government presented the Bill of Law 1087, which introduced a minimum individual income tax on high-net-worth individuals and imposes withholding income tax (WHT) on dividends.

Tax