829 results found

Publicada em 03.12.2018, a Solução de Consulta COSIT nº 216/18 veda a apropriação de créditos de PIS e COFINS, apurados mediante a sistemática não cumulative ...

The taxpayer is not allowed to use accrued credits, credits from writ of payment nor tax to be reimbursed (as provided in paragraph 2 of article 270 of the ICMS Regulation) for the settlement of installments.

At a trial session held on September 18, 2018, the Superior Court of Justice ("STJ") — the highest appellate court in Brazil for non-constitutional questions of federal law...

Decree No. 656 of October 7, 2014 (Decree 656/2014), issued by the Brazilian Executive Branch, reduced to zero the applicable rate of the Tax on Financial Transactions (IOF) on credit operations intended to finance logistics infrastructure projects in connection with works of highways and railways that originate from concession by the Federal Government.

The Brazilian Central Bank, through Circular No. 3,602 dated June 25, 2012, has established the Annual Survey on Foreign Capital.

The three remaining Directors of the Private Insurance Superintendence - SUSEP were removed: CARLOS ALBERTO DE PAULA ...

The Brazilian Monetary Council (Conselho Monetário Nacional – CMN) decided to amend the rules applied to Brazilian Pension Plans to permit that they increase their exposure regarding investments in infrastructure projects.

CSRF UNDERSTANDS THAT THE CONCEPT OF WHOLESALE MARKET PRICE IS NOT RESTRICTED TO MARKETS LOCATED IN A MUNICIPALITY, BUT ALSO TO METROPOLITAN REGIONS

Edital da Procuradoria Geral do Estado de São Paulo (PGE-SP) oferece possibilidade de regularização de débitos tributários e não-tributários com condições especiais; prazo vai até 27 de fevereiro...

Por autorização do Convênio ICMS 79/18, do Conselho Nacional de Política Fazendária (Confaz), o Estado de Santa Catarina

On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) regulations, as well as establishing the timeline for their fullfilment during 2026.

The possibility to offer a guarantee at the administrative level will enable taxpayers to issue tax clearance certificates, avoiding the filing of lawsuits with the sole purpose to guarantee the issuance of such certificates.

Due to Brazil's National Tax Policy Council ("CONFAZ") adding some ICMS Conventions that authorize the States to issue special programs for the payment of tax credits, several States have issued internal rulings to create such programs or to extend the deadline to adhere to existent programs.

Additional practices should be adopted in relation to those which apply to cases in which the fund invests in regular assets.

O Município de Porto Alegre publicou minuta de edital relativa à concessão dos serviços de gestão, operação e manutenção do Trecho 2 do Parque da Orla do Guaíba