Publications | Tax
Although it reaffirms the case law of higher courts, the Federal Supreme Court's decision has an impact on all ICMS taxpayers (even without legal action), since it purges from the Brazilian legal system a rule declared unconstitutional.
Despite the decision, many states, such as Rio de Janeiro, maintain the fee allocated to the Fire Department.
Because it is a tax linked to the state's tax recovery, the deposit for the FOT should only be charged when the RRF, which motivated its institution, comes back into force.
The proposals include changes in Income Tax collection on individuals and corporations and the taxation of profits and dividends.
Irs and the Attorney General's Office of the National Treasury signed notice that will allow taxpayers to join the new modality of tax transaction agreement to end administrative or judicial discussions
Applicants should be able to choose between their domicile, the Federal District, or the place of fact that gives rise to the claim. Change facilitates access to justice.
Despite its national scope, the ITR does not enter the agenda of the most relevant tax debates, quite possibly due to its reduced impact on federal revenue. Although the competence to legislate on its assessment criteria continues to be exclusive to the Federal Government, municipalities end up interfering in the composition of the tax calculation basis when they go through the activity of assessment and collection. This "municipalization" leads to a diversification of the criteria for measuring the value of the land, which, in turn, directly affects the amount of the ITR.
The trial was paralyzed at the request of minister Dias Toffoli. Still, the other ministers' votes already form a majority in favor of dismissing the Union's appeal. If there is no modulation, the decision will be valid for past and future values.
Taxpayers' expectations revolve around the resumption of the debate on the agency's internal regulations and the modernization of the system used for monitoring the administrative processes.
Inclusion of debts in Rio de Janeiro's tax amnesty program ends on April 29. Learn about who is qualified and how to join.
Federal Court decides that an incident of disregard of legal entity applies to the situations regulated by Sections 124 and 135 of CTN, but it does not apply to the situations regulated by Sections 132, 133 and 134 of CTN. The solution to the controversy is not definitive. Thesis to be set by the higher courts shall be applicable throughout the national territory.
New regulation lay down criteria for entering into tax settlements in the State of São Paulo and for rating taxpayer debts based on recoverability. Check the discounts granted in each case.
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