Publications | Tax
The attempt to transmute any and all assignment de jure into a credit operation merely to expand the collection base represents a further setback.
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.
In this ebook, we present the main changes related to the bullet points below, indicating some points that deserve upgraded attention.
Pejotization from the perspective of the Administrative Council of Tax Appeals (Carf): the challenges for companies and workers in the new hiring models
Tax Reform: task groups created by the CNJ and the STJ to discuss the Tax Procedural Reform advance the discussions
Tax reform: National Meeting of Tax Coordinators and Administrators publishes new technical notes on the layout of tax documents.
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.
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
National Meeting of Tax Coordinators and Administrators (Encat) anticipates the date of testing the layouts of tax documents
Receita Federal establishes Proprogram Receita Sintonia, which boards the Confia and AEO programs to form the RFB's compliance pillar.
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 Reform: Management Committee of the National Standard Electronic Service Invoice updates layout of electronic tax documents.
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