Tributário & Aduaneiro | N°49

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Brazil's Federal Revenue Service has introduced new monitoring procedures that will require legal entities to meet specific compliance criteria to maintain their tax benefits and incentives. Companies must satisfy requirements including federal tax regularity, absence of administrative sanctions, and proper registration, with automated periodic verification beginning September 1, 2026, and a 20-business-day correction window for identified irregularities.

O Supremo Tribunal Federal julgará em setembro de 2026 se empresas podem excluir créditos presumidos de ICMS da base de cálculo do PIS/COFINS. A decisão terá efeitos vinculantes para todos os casos sobre o tema e pode impactar significativamente empresas que aproveitam esse benefício fiscal. Contribuintes argumentam que tais créditos constituem patrimônio dos Estados para fomento empresarial e não devem ser tributados como receita.

Brazil is seeking to become the latest major economy to introduce a national VAT system to end the torturous system of multiple state taxes that is causing headaches for companies.

Today, August 31, 2016, the Normative Nº. 02, of the e-Social Boarding Committee, was published on the Official Gazette...

On March 12, 2026, the Brazilian Federal Government announced a package of measures aimed at curbing the increase in fuel prices in the country. Among the initiatives announced, the following stand out...

In general repercussion (binding precedent), the Supreme Court ("STF") understood that tariff charges, such as "blackout insurance", are not related to the operation of circulation...

Brazil's Executive Management Committee of the Foreign Trade Chamber has extended the 12% export tax rate on crude petroleum oils and bituminous mineral oils for an additional 60 days. The extension, formalized through GECEX Resolution No. 957/2026, maintains the tax structure previously established under Resolution No. 938/2026 and takes effect on September 8, 2026.

When analyzing RE 1,049,811, the STF decided for the constitutionality of including the amounts charged by card administrators in the calculation base of PIS and COFINS, taxes on gross revenues.

On December 19, 2023, the Brazilian IRS published COSIT Answer to Advance Tax Ruling Request No. 308/2023 to clarify the Federal Tax Administration's position regarding the levy of IRPJ....