ARTICLE · 20 NOVEMBER 2019

Brazil's IRS Issues New PIS And COFINS Regulations

Gaia Silva Gaede Advogados

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Nevertheless, this subject remains controversial and has not yet been settled in the Brazilian Superior Courts.

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Gaia Silva Gaede & Associados

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Brazilian tax authorities published Normative Ruling 1,911/2019, regulating all tax legislation related to PIS and COFINS, including (i) calculation of the tax owed in the domestic market; (ii) non-cumulative credits; (iii) PIS/COFINS-Import; (iv) special methods for specific industries, such as financial institutions, insurers and reinsurers and agribusiness; (v) the concentrated taxation method; and (vi) special tax benefits, such as DRAWBACK, REPES, RECAP, REIDI and RETAERO.

For the calculation of PIS and COFINS non-cumulative credits, Normative Ruling 1,911/2019 adopted the concept of inputs defined by the Superior Court of Judgment, based on the criteria of the essentiality and relevance of the expenditures in the context of the company's activity.

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