Tagged with: Tax

The Judiciary, although not in a uniform manner, has formalized some guidelines for confronting the coronavirus pandemic. Some courts have suspended attendance to the public, hearings, in-person trial sessions, except for urgent measures and the...

ME Ordinance No. 13/20, issued on February 13, made a series of amendments to MF Ordinance No. 479/00, which deals with the accreditation of financial institutions to provide federal revenue collection services. One of them is the change in the...

On February 19, the Joint Commission for Executive Order No. 899/19 approved the text of the bill to convert the Executive Order (MP) in law, which is now to be voted in the Chamber of Deputies. The so-called Taxable Person MP was published on...

The decision regarding the exclusion of ICMS tax from the PIS and Cofins tax calculation bases, currently one of the most anticipated tax issues in Brazil, was postponed by the Federal Supreme Court (STF) on November 28 and there is no forecast for...

More than a decade after the decision granted by the First Section of the Superior Court of Appeals (STJ) recognizing taxpayers' right to claim an offset as a matter of defense in motions to stay tax foreclosure, precedents can still be found, even...

Since the Federal Supreme Court (STF) recognized, in 2016, the right to a refund of the difference in the Tax on Circulation of Goods and Services (ICMS) paid in excess of the tax substitution regime when the actual tax basis of the transaction is...

Section 54 of Law n.9,430/96 (Law 9430) provides that legal entities that adopt the presumed profit regime for purposes of corporate income tax (CIT) shall, in the first calculation period in which they are subject to that regime, submit to...

Beginning the series of articles on the changes implemented by Executive Order No. 905, published on Tuesday, November 12, we review below changes in the rules for creating and paying a Profit Sharing Plan (PLR). Granted by companies to their...

A growing number of Brazilians have opted to live abroad in recent years. The reasons for this choice are manifold: while in previous decades they were linked to employability and formation of equity, today they are more related to quality of life,...

The penalty of forfeiture of property is one of the most severe and extreme penalties contained in Brazilian law. Despite its confiscatory nature, the Federal Supreme Court (STF) has already abstractly recognized its validity and compliance with...

Continuing the series of articles on the changes implemented by Executive Order No. 905, published last Tuesday, we review below the changes regarding the payment of premiums by companies to their employees. As already discussed in this article,...

Executive Order (MP) No. 899/19, already known as the Legal Taxpayer's Executive Order, was published on October 17 of this year with the purpose of reducing tax litigation and recovering debts classified as irrecoverable or difficult to recover....

Since the STF settled the theory that the ICMS tax is not included in the taxable base for the levy of the PIS and Cofins, in the judgment of Extraordinary Appeal (RE) No. 574,706, many taxpayers had a definitive resolution in their individual...

One issue that is the subject of frequent debate in the administrative courts with jurisdiction to decide issues raised against infraction notices is the possibility for the administrative authority, after drawing up the infraction notice, to...

With their publication in the Official Federal Gazette last September 10, 33 precedents approved at the en banc meeting of the Superior Chamber of Tax Appeals (CSRF) of the Administrative Council for Tax Appeals (Carf), held in early September,...

With the main objective of combating delinquent debtors and strengthening the collection of outstanding debt within the federal tax administration, the Ministry of Economy presented to the Chamber of Deputies, in March, Bill No. 1,646/19. Some...

There are two main forms of defense in tax foreclosures: the pre-foreclosure exception and the motion to stay enforcement. The first is presented in the record, without the need to guarantee the tax debt under debate, that is to say, it is...

For some time the classification of ICMS tax incentives as an investment subsidy has long been debated in the tax courts. The relevance of this discussion stems from the possibility of excluding income from investment subsidies from the IRPJ...

The natural gas market is gaining more and more relevance in Brazil as a way to diversify the country's energy sources. To foster the development of the sector, changes in legislation and regulations have been discussed, especially since 2016, when...

Normative Instruction No. 1,888/2019 (IN 1,888), which establishes and disciplines the provision of information related to cryptoasset transactions, shows the concern of the Brazilian Federal Revenue Service (RFB) with providing transparency in...

Tax

The Coronavirus and the Judiciary's routine

Accreditation of fintechs for federal revenue collection services

Taxable Person Executive Order: details on the bill that will be voted on by the Chamber

Softening of effects at the STF

What kind of offset may be argued in motions to stay tax foreclosures? The STJ will need to revisit this topic to eliminate uncertainties

Can the state of São Paulo charge ICMS-ST supplement when the actual amount of the transaction is higher than the presumed amount?

The illegality of the rule that requires the taxation of deferred amounts upon change of CIT regimes

MP 905 fights understanding adopted by CSRF in issues relating to payment of PLR

Leaving Brazil: Procedures and Risks to Observe

TRF-2 sets aside penalty of forfeiture in case of detour during customs transit

MP 905/2019 changes requirements for payment of premiums

Legal Taxpayer Executive Order: types of settlements allowed between debtors and the government

Exclusion of the ICMS from the PIS/Cofins basis: controversy over when to tax credits recognized in court

Modification of the legal criterion on the Infraction Notice in the CARF’s case law

The new precedents of the Administrative Council for Tax Appeals

Bill 1,646/19: Fight against delinquent debtors and collection of outstanding debt

Settlement of letters of guarantee or performance bonds in tax foreclosures

Conditions for non-taxation of revenues from ICMS incentives: an analysis according to the precedents of the STJ

Tax barriers for the natural gas industry

Information on transactions with cryptoassets to the Brazilian Federal Revenue Service: costs, scope, and possible impacts for users and operators

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