The Brazilian Government has published a decree which many see as the first concrete step by the new government to encourage both domestic and international investment in infrastructure.

Brazil’s eSocial Steering Committee announced that the eSocial will be implemented with the publication of the final version of the eSocial Orientation Manual.

Pursuant to Administrative Ruling No. 1064/2015, the debts that were included in the special installment payment programs or were paid in cash with the use of credits derived from accumulated tax losses...

O sócio da área tributária, Luís Flávio Neto, concedeu entrevista ao Conjur nesta quinta-feira (19) sobre decisão recente do Carf.

On 28th April, 2021, the First Section of the Superior Court of Justice ("STJ") approved the Precedent (Súmula) No. 649[1], according which the ICMS does not levy on interstate transport services of goods destined abroad.

The first panel of Brazil's Supreme Court (STF) has delivered an important decision that limits the imposition of penalties on taxpayers.

The Brazilian Ministry of Finance reported that Brazil and the United States have executed an Intergovernmental Agreement ("IGA") that should facilitate the exchange of information between tax authorities of both countries.

Welcome to the seventh edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.

Welcome to the fifth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.

The new Normative Ruling maintains most of the provisions set forth in the precedent regulation with few amendments.

Decree nr. 8.023, published in the Federal Official Gazette on June 5, 2013, presented alterations to the Regulations of the IOF relating to the rules applicable to the IOF/Exchange Rate.

On October 28, 2021, the Complementary Law No. 186 was published allowing the extension for up to 15 years of tax or financial-tax exemptions, incentives, and benefits related to ICMS.

The Federal Official Gazette published on December 24, 2012, SINIEF Adjustment nº 27/2012, which postponed to May 1st, 2013, the beginning of the mandatory presentation of the Import Content Report (Ficha de Conteúdo de Importação - "FCI"), provided for by SINIEF Adjustment 19/2012.

Neste ano, o prazo para a apresentação da Declaração do Imposto sobre a Propriedade Territorial Rural (DITR) vai até 30 de setembro de 2024.

Os advogados da área Tributária, Luís Flávio Neto e Bianca Colnago, tiveram artigo publicado nesta quarta-feira (06) pelo Conjur.

On February 4, 2016, the Federal Supreme Court ruled constitutional the norm that authorizes the collection of Tax on Financial Operations (IOF) levied on the transfer of shares and bonuses of public companies.

On April 4, 2016, Resolution 993/2016 was published in the Rio de Janeiro State Official Gazette, establishing the possibility of granting presumed ICMS credits to infrastructure projects in the state.

In May 20th, Decree 8.451/2014 was published, reducing to zero the PIS and COFINS tax rate on financial revenues by exchange rate.

O Governo Federal antecipa para hoje (dia 26 de novembro) o fim da alíquota zero do IOF sobre operações de crédito.

Tax debts shall be reduced in 85% of interest and 75% of penalty, if paid at once. In case of payment in installments, reduction shall be of 60% and 50%, respectively.