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Government Reduces To Zero PIS And COFINS Tax Rate Of Financial Revenues From Exchange Rate
In May 20th, Decree 8.451/2014 was published, reducing to zero the PIS and COFINS tax rate on financial revenues by exchange rate.
Rödl & Partner
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Governo Federal Antecipa Fim De Alíquota Zero De IOF Sobre Operações De Crédito
O Governo Federal antecipa para hoje (dia 26 de novembro) o fim da alíquota zero do IOF sobre operações de crédito.
KLA Advogados - Article
Installment Payment Incentive Program In The Municipality Of São Paulo
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.Rödl & Partner - Article
InterpretationOof Tax Treaties
On August 8, 2013, the Brazilian Federal Revenue Secretariat, through a division named General Coordination of Taxation, issued an important interpretation that a specific legal provision in Brazil does not violate international tax treaties executed by the country to avoid double taxation.TozziniFreire Advogados - Article
Interstate Agreement ICMS 181/2015 – Tax Basis Reduction For Transactions With Software, Electronic Games, Apps, Electronic Files And Alike
The Confaz published the Interstate Agreement ICMS 181/2015 on December 29, 2015.Trench Rossi Watanabe Advogados - Article
Intimações Eletrônicas – Contagem Dos Prazos
Recente alteração promovida na legislação federal requer atenção dos contribuintes que fizeram opção pelo domicílio tributário virtual (e-CAC) no site da Receita FederalTozziniFreire Advogados - Article
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.KLA Advogados - Article
Law No. 13,254/2016 Regarding The Regularization Of Unreported Funds
In a nutshell, RERCT is applicable to the assets held abroad until December 31, 2014, by Brazilian residents, considering the dollar exchange rate of this date (December 31, 2014).Trench Rossi Watanabe Advogados - Article
Law No. 13.496/2017 Was Finally Published, Definitively Instituting The Special Tax Regularization Program ("PERT")
It is also important to highlight that RFB has made available, as an annex to Instruction No. 1752/2017, an Requirement for Withdrawal of Objection or Administrative Appeal.Madrona Advogados - Article
Lei Nº 13.204/2015: Dedutibilidade De Doações
Conforme informamos no memorando enviado, em 15/12, foi publicada a Lei nº 13.204/2015 que, dentre outros, ampliou o benefício fiscal concedido ao doador pessoa jurídica para todas as entidades...Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados - Article
Luís Flávio Neto Fala Sobre Tributação E Novas Tecnologias AO JOTA
O sócio da área de Direito Tributário do KLA, Luís Flávio Neto, participou do webinar "Tributação e novas tecnologias", realizado nesta terça-feira (31) pela Casa JOTA.KLA Advogados - Article
Medida Provisória 627 – Fim do RTT
Foi publicada hoje (12.11) a Medida Provisória 627 (MP 627) para por fim ao Regime Tributário de Transição (RTT), que garantiu a neutralidade tributária durante o período de adaptação das empresas brasileiras ao padrão contábil internacional.TozziniFreire Advogados - Article
Medida Provisória altera a tributação incidente sobre Fundos de Investimento
Medida Provisória altera a tributação incidente sobre Fundos de Investimento.TozziniFreire Advogados - Article
MP Que Eleva IR Sobre Ganhos De Capital Tem Disposição Inconstitucional
O Projeto de Lei de Conversão (PLV) nº 27, fruto da Medida Provisória 692, de 22 de setembro de 2015, foi aprovado pelo Senado em sessão plenária de 23 de fevereiro de 2016 e remetido para sanção presidencial.Levy & Salomao Advogados - Article
New Ordinance Modifies Procedures For Charge Of Debts Enrolled As Overdue Tax Liability
On May 28, 2018, the Official Press published Ordinance PGFN No. 45/2018 ("Ordinance") which, in summary, sets forth modifications in the new procedures ...Mayer Brown - Article
New Public Notices Increase The Amount Of Tax Loss That Can Be Used In Tax Settlements
Federal Revenue Service and PGFN increase the limit for using tax credits in the Integral Settlement Program from 10% to 30%...KLA Advogados - Article
New Rules For Presumed Credits In The State Of Paraná
As a remainder from the "port war" fought between the federated states after more taxpayers, for years the state of Paraná has granted presumed credits on State VAT levies on imports made in its territory.Rödl & Partner - Article
New Table Of Taxes On Industrialised Products Delayed And New Reductions Remain Uncertain
Following controversies caused by the reduction of excise tax (IPI) rates (for further details please see "Government reduces excise tax rate"), Decree 11021/2022 was published in a special edition...Machado Associados - Article
Ordinance MF N. 427/2013: Defines The Maximum And Minimum Spread Margin To Be Included In The Calculation Of Interest For Brazilian Transfer-Pricing Rule
Ordinance MF N. 427/2013 was published on August 2, 2013, in accordance with Section 22 of Law N. 9.430/1996, and defines the spread margin to be added to the interest calculation based on the rates provided by Section 22, § 6, items I to III, of such Law.Mayer Brown - Article
PGFN Amends Ordinance Regulating Tax Settlement
On August 5, 2022, Ordinance PGFN No. 6.941 was published, amending Ordinance PGFN No. 6.757/2022, which regulates the settlement of federal government and FGTS credits.Mayer Brown
