ARTICLE · 08 JANUARY 2019

Publicado novo regulamento do imposto de renda

Kincaid | Mendes Vianna Advogados

Explore more from Kincaid | Mendes Vianna Advogados

Foi publicado em 22/11/2018 o Decreto no 9.580 que aprova o Regulamento do Imposto sobre a Renda e Proventos de Qualquer Natureza.

BrazilTax

Kincaid Mendes Vianna Advogados

Foi publicado em 22/11/2018 o Decreto n^o 9.580 que aprova o Regulamento do Imposto sobre a Renda e Proventos de Qualquer Natureza.

Este Regulamento consolida a legislação referente ao Imposto sobre a Renda e Proventos de Qualquer Natureza publicada até 31 de dezembro de 2016, com destaque para as alterações na legislação trazidas pela Lei 12.973/2014, que dispõe sobre os efeitos tributários após o alinhamento da contabilidade brasileira aos padrões internacionais (International Financial Reporting Standards – IRFS).

Note, entretanto, que as alterações legislativas ocorridas após a referida data, algumas delas importantes para as atividades de exploração e produção de petróleo e gás conforme previstas pela Lei 13.586/2017, não estão contempladas no referido regulamento, podendo gerar confusão na sua interpretação.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

STF e STJ decidem questões sobre IBS, CBS e créditos de ICMS

General Repercussion Theme No. 843: STF Rules That ICMS Presumed Credits Must Be Excluded From PIS And COFINS Tax Basis

STF exclui créditos presumidos de ICMS da base do PIS/COFINS

e-BEF: prazo de 31 de dezembro de 2026 se aproxima

Finocchio & Ustra Sociedade de Advogados

ITBI Não Incide Em Integralização De Capital Em Imobiliárias, Decide STF

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Tax Disputes

Comparative Guide

Tax

See more popular content from

Tax

Citizen Suits Filed Against CARF’S Decisions

The press has recently reported that decisions favorable to taxpayers, rendered in tax administrative proceedings by the Administrative Council of Tax Appeals, have been challenged before the Judiciary through Citizen Suits filed based on Law no. 4,717/65.

Souza, Schneider, Pugliese e Sztokfisz Advogados

Alíquota da CBS tem estimativa implícita de 9,21% revelada por resolução do CGIBS

This page appears to be a security verification checkpoint that temporarily blocks access while validating the incoming request. The system implements protective measures to distinguish legitimate users from automated traffic or potential security threats.

GECEX Resolution No. 957/2026: Extension Of The 12% Export Tax Rate On Crude Petroleum Oils And Bituminous Minerals

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.

Complementary Law No. 236/2026: Amendments To The Brazilian Tax Code And Advances In The Resolution Of Tax And Customs Disputes

Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.

Lei Complementar 236/2026 altera penalidades e prazos no CTN

A Lei Complementar nº 236/2026 introduz mudanças significativas no Código Tributário Nacional, estabelecendo novos limites para multas tributárias, ampliando garantias dos contribuintes e uniformizando procedimentos administrativos fiscais em todo o Brasil. As alterações incluem vinculação da administração a decisões judiciais, redução de penalidades em diversas situações e padronização de prazos processuais.

The Impact Of Tax Reform On The Manaus Free Trade Zone: Constitutional Amendment No. 132/2023 And Supplementary Law No. 214/2025 (Video)

Brazil's Tax Reform introduces a complex framework of IBS and CBS regulations specifically designed to preserve the Manaus Free Trade Zone's competitive advantage through strategic IPI maintenance, zero-rating mechanisms, and deemed tax credit systems. Companies operating in the Manaus Industrial Pole must navigate new rules governing product classifications, import suspensions converted to exemptions, and intricate credit appropriation requirements that fundamentally reshape regional tax incentives.

IRRF sobre lucros e dividendos tem novas regras de recolhimento

A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.

Brazilian Federal Revenue Service Publishes New Rules On Monitoring Of Tax Benefit Eligibility By Legal Entities

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.

Brazil Announces Package Of Measures To Curb Fuel Price Increases

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...

GECEX Resolution No. 938/2026: Maintenance Of The 12% Export Tax Rate On Crude Petroleum Oils And Bituminous Minerals

Brazil's Executive Management Committee of the Chamber of Foreign Trade has issued GECEX Resolution No. 938/2026, establishing a 12% export tax rate on crude petroleum oils for a 60-day period following the expiry of Provisional Measure No. 1,340/2026. The resolution addresses the regulatory gap created when the provisional measure failed to be converted into law within the constitutional timeframe, reinstating export tax provisions on products classified under NCM heading 2709.