191 results found

O Governo do Estado de São Paulo publicou o Decreto 70.674/2026, corrigindo uma alteração anterior que havia revogado dispositivo essencial para a indústria de máquinas e implementos agrícolas. A mudança restabelece integralmente o benefício fiscal do ICMS, afastando a exigência de estorno proporcional de créditos que elevava significativamente a carga tributária efetiva do setor.

Brazil's Federal Revenue Service has introduced new monitoring procedures that will require legal entities to meet specific compliance criteria to maintain their tax benefits and incentives. Companies must satisfy requirements including federal tax regularity, absence of administrative sanctions, and proper registration, with automated periodic verification beginning September 1, 2026, and a 20-business-day correction window for identified irregularities.

IN 1,658/16 changes the wording of IN 1,037/10, which lists jurisdictions considered by the Brazilian tax authorities as low tax jurisdictions and privileged tax regimes.

Social security contributions have been one of the heaviest burdens on company operations in Brazil for decades.

A advogada Isadora Becker do KLA assina capítulo em livro da ABDF sobre preços de transferência, abordando a aplicação do método PIC em operações com ativos intangíveis como royalties. O texto apresenta critérios de comparabilidade baseados nas diretrizes da OCDE para sustentar a aplicação do método perante autoridades fiscais brasileiras.

Provisional Measure No. 694, enacted on September 30, 2015, is no longer valid, in view of the expiration of the deadline for its conversion into law.

In accordance with Circular No. 3.624 of 2013 of Brazilian Central Bank, the return related to December 31th , 2014 must be submitted between February 18th and April 06th 2015.

O Supremo Tribunal Federal retomou o julgamento sobre a constitucionalidade da multa aplicada a empresas que distribuem lucros enquanto possuem débitos com a União. A decisão majoritária estabelece critérios específicos para aplicação da penalidade, exigindo que o débito esteja inscrito em dívida ativa e sem suspensão de exigibilidade.

On May 9, 2016, Normative Instruction RFB No. 1634 was published with the purpose of updating the regulatory provisions related to the Corporate Taxpayer Registry by inserting new rules...

The Brazilian Government has several key instruments to help improve certain areas or activities that are significant to the development of our economy, such as tax incentives granted at federal level.

The Brazilian Federal Supreme Court has ruled on a landmark tax case determining whether Municipal Services Tax (ISS) should be included in the calculation basis for PIS and COFINS contributions. By a narrow 6-to-5 majority, the Court established a binding precedent that fundamentally changes how these federal social contributions are calculated for Brazilian taxpayers. The decision applies the same constitutional reasoning previously used in the celebrated "Thesis of the Century" case involving ICMS exclus

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.

Companies that are treated as benefiting from privileged tax regimes are subject to Brazilian Transfer Pricing Rules and Thin Capitalization Rules

Normative Ruling RFB No. 1,571/2015, which institutes the Electronic Financial Return, the so-called "e-Financeira", was published on July 3rd, 2015.

The adoption of IFRS-based rules for tax purposes is compulsory for all taxpayers from 2015 on.

On October 17, 2013, Decree no. 8,122 was published regulating the Special Tax Regime for the Defense Industry.

The Brazilian Internal Revenue Service published, on Septemberr 17, 2013, Normative Instruction RFB No. 1,397, dated September 16, 2013, which establishes accounting and tax rules to be observed by legal entities included in the RTT.

O Supremo Tribunal Federal concluiu o julgamento do Tema 843 da repercussão geral, decidindo por 7 votos a 4 que os créditos presumidos de ICMS não devem compor a base de cálculo do PIS e da COFINS. Os Ministros entenderam que esses créditos constituem patrimônio dos Estados e DF para fomento empresarial, e sua tributação comprometeria a efetividade dos incentivos fiscais estaduais.