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Provisional Measure No. 692/2015 increases the income tax rate on capital gains earned by individuals and certain companies1 from 15% to 15%-30%.

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

Brazilian businesses have a very high tax burden with complicated obligations that are constantly changing. These obligations are part of a specialized digital system in Brazil called SPED.

A Lei nº 15.270/2025 institui IRRF de 10% sobre dividendos acima de R$ 50 mil mensais e já gera controvérsias jurídicas envolvendo irretroatividade, isonomia, Simples Nacional e ações no STF...

A mais recente versão do E-Social "S-1.1" (Manual aqui), determina, a partir de janeiro de 2023, o registro de eventos relativos a processos trabalhistas, quais sejam...

On May 17, 2024, the Office of the Attorney-General of the National Treasury ("PGFN") and the Brazilian Internal Revenue Service ("Brazilian IRS") jointly published the Public Notice of Settlement...

On September 13, 2016 the Brazilian Federal Revenue Office issued Normative Instruction RFB No. 1658, which amends Normative Instruction RFB No. 1037, of June 4, 2010 that list the countries or dependencies with low taxation and privileged fiscal regime.

The Brazilian Internal Revenue Service has introduced two new tax settlement programs through Public Notices No. 9/2026 and No. 10/2026, offering taxpayers opportunities to resolve administrative tax disputes with significant discounts and flexible payment terms. These programs target different taxpayer categories based on debt size and business classification, with application deadlines set for October 30, 2026.

The Higher Chamber of the Administrative Tax Appeals Council ("CSRF") has recently ruled that the amortization of the goodwill derived from the acquisition of investments is a deductible expense from the Social Contribution on Net Profit ("CSLL").

O surgimento e a proliferação das startups são tendência no Brasil e no mundo. Cada vez mais se tem notícia dos esforços para assegurar a manutenção das condições favoráveis para o ...

Liberal Party (PL) has filed a Direct Action of Unconstitutionality (ADI), against the Provisional Measure (MP) 1185/23.

Therefore, the matter will not be analyzed by the Supreme Court and the analysis of this theme should be left to the STJ to decide.

The Brazilian Presidency sanctioned, on March 16, 2016, Law No. 13,259/16, which converted into law the rules of Provisional Measure No. 692 of September 22, 2015 ("MP 692/15").

After more than two decades of discussions, the National Congress approved, and the President of the Republic enacted the final text of the Constitutional Amendment n. 132/2023...

O Decreto nº 11.246, publicado no dia 10 de julho, regulamenta o incentivo fiscal à cadeia produtiva da reciclagem, instituído pela Lei nº 14.260/2021...

On March 7, 2014, Brazilian Federal Tax Authorities issued a new Normative Ordinance (IN 1,455) regarding the withholding income tax on transactions between residents and nonresidents.

The main difference between PGBL and VGBL is how income tax is levied on such plans.

O questionamento é sobre a incidência do Imposto sobre a Renda das Pessoas Jurídicas (IRPJ), da Contribuição Social sobre