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The Law came into force on the date of its publication, but its effects are subject to a lapse of time of 90 days.

A Lei Estadual nº 11.331/2021 instituiu o Programa de Parcelamento Incentivado de Débitos Fiscais ("REFIS 2021") no Estado do Espírito Santo, ...

On October 1, 2019, Decree No. 46,781 was issued by the State of Rio de Janeiro, regulating the deferral of ICMS on imported goods as they clear customs.

Supremo analisará se multas por descumprimento de obrigações acessórias ferem princípios constitucionais e podem ter efeito confiscatório

On September 5, 2022, Law No. 14,440/2022 was published in the Official Gazette of the Federal Executive Power, authorizing, among other provisions, the inclusion of services in the drawback suspension regime.

It is also possible to offset the amounts corresponding to fines and interest with tax loss balances accrued by the taxpayer.

Ainda está incerto que a obrigatoriedade irá se estender a benefícios fiscais concedidos pelos Estados aos Municípios dependendo de uma regulamentação posterior...

The tax world followed with great interest today´s launch of the final package of BEPS. Having the BEPS report finalized is indeed a great achievement and, as pointed out by Mr. Angel Gurría...

On 06/09/2015 State Law No. 10.376/2015 was published in the Official Gazette and approved by the Governor of the State of Espírito Santo, establishing the Tax Amnesty Program to waive or reduce penalties and interest related to overdue state taxes.

Brazil is not a member of the OECD though as a "key partner" it has been actively collaborating with the OECD and participating in a number of OECD committees for many years.

The Tax Reform Bill (PEC 45/2019), approved in June of this year by the Chamber of Deputies and soon to be evaluated by the federal Senate, has introduced several points with the aim of streamlining...

So far the States have not yet enacted any laws regulating these provisions.

On March 21, 2016, the National Confederation of Industries ("CNI") proposed a Declaration of Unconstitutionality Lawsuit in order to dismiss the levying of the state tax fee...

Decree No. 7853, published on December 5, 2012, reduced from 720 days to 365 days the average term for foreign loans benefited by the zero percent rate of the Financial Transactions Tax (IOF).

On Wednesday (December 20), the Senate approved the Provisional Rule (MP) 1185, which determines the taxation of government subsidies by Income Taxes (IRPJ/CSLL)...

Sócio do KLA Álvaro Lucasechi comenta em reportagem na Folha os impactos da reforma tributária sobre portfólios de produtos das empresas e margens financeiras

Foi publicado o Decreto Estadual nº 45.339/2015 por meio do qual se estabelece a concessão de diferimento no recolhimento de ICMS nas operações de aquisição de mercadorias para ativo fixo...

A 10º Câmara de Direito do Tribunal de Justiça de São Paulo proferiu decisão extremamente importante para os contribuintes que estão pagando débitos de ICMS.