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Levy of social security contributions on amounts paid to minor apprentices
For the tax authorities, young apprentices are linked to the Brazilian General Social Security Regime and compulsorily insured, which justifies the requirement of social security contributions. But decisions to the contrary have been handed down in federal courts.
Transactions in cases of goodwill
The new rule defines the types of debt that can be negotiated and the obligations to be fulfilled by the taxpayer who opts for the new kind of settlement.
Ebook: regulation of mining ventures - outlook for dams for all of Brazil and the state of Minas Gerais
The regulation of enterprises with environmental impact, such as tailings and waste dams resulting from extractive and industrial activities, has undergone constant evolution over the years, especially because of the recent events involving such structures.
Collection of Decisions of the 2nd Administrative Instance on Trademarks
Technical opinions of the last 20 years used as a basis for appeal decisions and administrative nullity proceedings are available in the publication of the PTO launched in December.
Complementary law regulates single-phase collection of ICMS on fuels
Tax will focus once on the supply chain and should be collected by producers or importers.
ICMS Agreement regulates single-phase ICMS collection on diesel oil
Fixed rate of R$ 1,006 on liter of diesel begins to be charged on July 1. States were also allowed to use equalization factors of the tax burden.
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