The First Section of the Superior Court of Justice (STJ) recognized, on April 9, under the rite of repetitive judgments (Topic 1,247), the right to taxpayer to hold the IPI tax credit originated by the acquisition of inputs used in the...
In March, several complementary bills (PLP) were presented to amend Complementary Law 214/25 (LC 214/25), which establishes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS) and the Selective Tax (IS), in...
After the National Meeting of Tax Coordinators and Administrators (Encat), that took place in March, in Teresina-PI, the Technical Note 2025.002 (Version 1.00) was released on the Electronic Invoice Portal, on March 28. The note replaces RT NT...
The Brazilian Federal Revenue Service (RFB) advanced in the regulation of its "Compliance Pillar" with the publication of the RFB Ordinance 511/25 on February 24. The regulation establishes the pilot of SINTONIA Compliance Program and came into...
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 paid by Brazilian legal entities to foreign...
The Executive Secretariat of the Management Committee of the National Standard Electronic Service Invoice (SE/CGNFS-e) released, in February, Technical Note 002 (Version 1.0). This is the second version of the new field groupings of the layout of...
On March 18, the Brazilian Federal Government presented Bill No. 1,087/2025, which aims to tax profits and dividends and amend the income tax rules. If approved, the new rules will come into force from 2026. Main changes for Brazilian tax...
Tax reform has aroused great interest in the real estate development sector, as changes in the form of taxation can have significant impacts on this segment. In this article, we analyze the main changes suggested in the regulation of the reform...
Law No. 25,144/25, published on January 10 in the Official Gazette of the State of Minas Gerais, provides for the settlement of disputes related to the collection of credits from the State Treasury, of a tax and non-tax nature. The rule...
On October 7, the National Council for Finance Policy (Confaz) published ICMS Convention 109/24, which promotes changes in the rules regarding the interstate remittance of goods and merchandise between establishments of the same ownership. The...
Presented on February 6, Complementary Bill 16/25 (PLP 16/25) aims to modify Complementary Law 87/96 (LC 87/96) and Complementary Law 214/25 (LC 214/25). The changes proposed in the bill provide for the non-inclusion of the Tax on Goods and...
At the end of December and in the first week of January, the state of São Paulo published several decrees to extend the term of validity of certain tax incentives, as already discussed by our tax team. Considering that the non-extended tax...
Published on September 16, 2024, Law No. 14,973/24, among other provisions, added paragraphs 21 and 21-A to article 8 of Law No. 10,865/04, which provides for the additional Cofins-Importation. According to the paragraphs introduced, there will be...
The Federal Constitution, in its article 150, paragraph 7, provides that "the law may attribute to a taxpayer of tax obligation the condition of being responsible for the payment of tax or contribution, whose taxable event must occur later". This...
Through Decree 63,865/24, published in the Official Gazette of the City on November 4, the City of São Paulo reopened the deadline for entry into the 2024 Incentivized Installment Program (PPI) – initially instituted by Law 18,095/24 and...
The enactment of Constitutional Amendment 132/23 introduced significant changes to the Brazilian tax system, with potential impacts on various aspects of distributed generation (DG) projects. There are, at the moment, a series of tax incentives...
On September 11, the Superior Court of Justice (STJ) issued a binding precedent on Topic 1,226, , to define the incidence of Individual Income Tax (IRPF) on stock options offered by companies to employees. The understanding established by the...
On September 23, Ordinance 165/24 of the General Coordination of Customs Administration (Coana Ordinance 165/24) was published in the Brazilian Official, which provides for import operations and procedures for processing import customs clearance...
Published in the Federal Official Gazette (DOU) on September 16, Law 14,973/24 brings important tax changes, among which the following stand out: transition regime of the Social Security Contribution on Gross Revenue (CPRB); updating the value of...
The Decree of the State of Rio de Janeiro 49,219/2024, published on July 26, improves the rules for the compliance with ICMS ancillary obligations in transactions carried out by Consortia in activities related to exploitation and production of oil...
