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Law 9,041/20: Rio de Janeiro reduces ICMS tax on maritime diesel fuel and grants a reduction in interest and fines to taxpayers who extract oil and natural gas, process natural gas, and manufacture oil refining products
Rio de Janeiro government also cuts by up to 90% interest and fines related to overdue tax debts for companies in the oil and natural gas sector. Learn about the conditions.
The tax siege on the digital economy
Changes imposed by legislation have a high impact on a fast, dynamic, and fluid business model.
End of the casting vote on CARF: an objective analysis
The measure is seen as one of the greatest tools of tax justice ever introduced into the Brazilian legal system. Our lawyers analyze its effects on ongoing cases at the administrative and judicial levels.
The new tax challenges for the natural gas industry in Brazil
With the launching of the New Gas Market program in 2019, Brazil entered a new phase of projects in the various stages of the natural gas industry chain, intending to promote the sector's competitiveness. To move forward, Brazil must face a series of tax challenges, which our attorneys analyze in this article.
Collection of social security contribution on co-pay for benefits received by employees
Businesses are subject to fines if they disregard the tax authorities' guidelines. However, court decisions recognize the possibility of excluding employee co-pay from the calculation basis for social security contributions.
The new types of tax settlement
Brazilian taxpayers can repay unrecoverable debt with the Federal Government in installments and with a discount. See criteria and conditions set by the PGFN and the Ministry of Economy for tax settlements.
Tax measures adopted in Brazil and worldwide in the context of the pandemic
In Brazil, some proposals go against those adopted by other countries and recommended by the OECD. While abroad the concern is to support businesses’ economic activity, Brazilian legislators discuss how to increase taxes both at the federal and state levels.
STF defines taxpayer for ICMS-Import tax
The court decision has written a new chapter in the dispute between Brazilian states over the power to levy taxes on imports, in the so-called “war of the ports."
Social security contributions during the covid-19 pandemic
Employers may challenge the imposition of social security contributions on payments to employees dismissed due to the pandemic.
MP 930: Tax treatment of foreign exchange variations on investments abroad made by financial institutions and others authorized by Bacen
Measure aims to mitigate the influence of these transactions in the Brazilian foreign exchange market and reduce operating costs, especially those related to margin deposits.
Inclusion of wharfage services in customs valuation is a new breach of legal certainty
STJ changes the calculation base for import duties. Our lawyers analyze the impacts from this reversal in the court's position, after a decision favorable to taxpayers was handed down three years ago.
Measures for suspension of collection activities and renegotiation of overdue tax debt
The Ministry of Economy issued Ordinance No. 103/20 authorizing the Attorney General of the National Treasury to adopt a set of measures to suspend collection activities and facilitate renegotiation of overdue tax debts due to the coronarvirus pandemic (covid-19).
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