RERCT - Voluntary Disclosure - VDP Brazil 2016 (Video Content)

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.

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...

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'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 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.

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.

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

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.

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...

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.