191 results found

Recente alteração promovida na legislação federal requer atenção dos contribuintes que fizeram opção pelo domicílio tributário virtual (e-CAC) no site da Receita Federal

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.

A Coordenação–Geral de Tributação ("COSIT") da Receita Federal publicou, em 08/08/2013, a Solução de Consulta Interna nº 18, na qual manifestou o entendimento de que a aplicação do artigo 74 da Medida Provisória nº 2.158-35/2001 não viola os tratados internacionais firmados pelo Brasil para evitar a dupla tributação.

Foi publicado na edição extra do Diário Oficial da União de 1º de abril o Decreto nº 8.426, fixando em 0,65% e 4%, respectivamente, as alíquotas do PIS/PASEP e da COFINS incidentes sobre "receitas financeiras...

Based on the thesis that tax breaks granted by federated states are investment aids, a company in the state of Rio Grande do Norte received a unanimous decision in its favour...

Within the Program "Brasil Maior", Law no. 12,546/2011 created the Social Security Contribution on Gross Income which, until Dec. 31, 2014, and for some economic sectors, will replace the Social Security Contributions provided for in items I and III of article 22 of Law no. 8,212/91, calculated, in turn, on the total remuneration paid, due, or credited to ensured employees, autonomous workers, and individual taxpayers.

The concept of tax heavens or privileged tax jurisdictions has been expanded by Federal Law 11.727 and consequently, the traditional black list of jurisdictions that receive "special" tax treatment by Brazilian Tax Authorities is no longer applied strictly.

On September 16, 2013, the Brazilian Federal Revenue Secretariat ("RFB") enacted Instruction 1,397 ("IN 1397"), which requires certain Brazilian companies to prepare separate financial statements for tax purposes

Supplementary Law no. 110 published on 6/30/2001 established two new social contributions, one of them payable by employers in case of termination without cause at the rate of 10% of total amount

At a plenary session of the Brazilian Federal Supreme Court held on March 20, 2013, the decision on Extraordinary Appeal nr.

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 the other hand, the Administrative Ruling does not address how to treat amount paid and the debts included in the "REFIS" program by the liquidated company where the successor has not opted for REFIS' program.

Hoje foi publicado o Decreto nº 8.451, alterando o Decreto nº 8.426/15, que majorou as alíquotas de PIS/Cofins incidentes sobre receitas financeiras.

Law no. 12,788, resulting from the conversion of Provisional Measure no. 578, of August 31, 2012, was published on January 15, 2013.

Over the past few months, the Brazilian government has been increasing several taxes in order to restore the Country's finances.

On May 19, 2015, the Brazilian Federal Government issued Decree 8,451/2015, which provides for a zero tax rate of the Social Contributions on Total Revenues ("PIS/COFINS")...

The Full Court of the Federal Supreme Court will start to hear, next Wednesday, the issue concerning the charge or not of the income tax on profits earned by associate companies or subsidiaries abroad.

Normative Rule of the Federal Revenue of Brazil no. 3 was published at the end of November 2012, whereby the RFB clarified the technical concept of "gross revenue" for tax purposes, as "revenue deriving from the sale of goods in own-account transactions; revenue deriving from the rendering of services in general".