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ARTICLE · 13 SEPTEMBER 2019

Brazil Tax Round-Up - August 2019

Mayer Brown
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Welcome to the fourth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil. This July issue summarizes:

BrazilTax
Thais Rodrigues
Thais Rodrigues
Carolina Bottino
Carolina Bottino
Diana Castro
Diana Castro
Rachel Delvecchio
Rachel Delvecchio
Celso Grisi
Celso Grisi
Ana Luiza Martins
Ana Luiza Martins
Ivan Tauil
Ivan Tauil
Eduardo Maccari Telles
Eduardo Maccari Telles
Guido Vinci
Guido Vinci
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IPI tax rate for ingredient used in soft drink manufacturing modified

On July 1, 2019, Decree No. 9.897/2019 was published, amending the Supplementary Note NC (21-2) in Chapter 21 of the IPI Tax Table ("TIPI"). The tax rate for the product classified under NCM code 2106.90.10—which refers to compound non-alcoholic preparations (concentrated extracts or concentrated flavors), used to manufacture of soft drinks listed in Chapter 22, with a dilution capacity of up to 10 parts of the beverage for each part of the concentrate—has been changed.

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Senate bill intends to change administrative proceedings deadline count

On July 4, 2019, the Constitution and Justice Commission ("CCJ") approved Senate Bill ("PLS") No. 35/2018, which proposes that administrative proceedings should be counted only in business days, as is the case with judicial lawsuits. This would extend deadlines, skipping weekend days and government-observed holidays.

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Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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