1,023 results found

A Instrução Normativa RFB nº 1.434/2013, publicada em 2 de Janeiro de 2014, alterou a Instrução Normativa RFB nº 1.396/2013, que dispõe sobre o processo de consulta relativo à interpretação da legislação tributária e aduaneira e à classificação de serviços, intangíveis e outras operações que produzam variações no patrimônio.

CARF reconhece a possibilidade de tomada de créditos de PIS/COFINS sobre despesas com publicidade

On March 12, 2026, the Brazilian Federal Government announced a package of measures aimed at curbing the increase in fuel prices in the country. Among the initiatives announced, the following stand out...

In a ruling decided by a majority of votes, the 3rd Court of the Superior Chamber of Tax Appeals used principles of Criminal Law to validate a tax assessment

RFB Ordinance No 28/2021 was published in the Official Gazette on April 20, 2021, establishing the committee responsible for the Tax Cooperative Compliance Program ("Confia")...

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...

O governo publicou hoje a Medida Provisória (MP) 766, que institui o Programa de Regularização Tributária (PRT). Segundo a MP, os contribuintes poderão quitar débitos tributários vencidos ou não até o dia 30 de novembro de 2016.

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.

On December 10th, 2012, Law No. 12741 was published in the Official Gazette.

The Brazilian Federal Government sent to Congress, on June 25th 2021, a tax reform proposal focusing on income tax. The proposed bill (PL 2.337/2021) brings relevant changes related to Corporate Income Tax.

On February 12, 2014, Act No. 1/2014, enacted by National Congress, was published in the Official Gazette, extending the effectiveness term of Provisional Measure No. 627, dated November 11, 2013, for a period of 60 (sixty) days.

On 5 January 2022, Supplementary Law 190/2022 was published to regulate the allocation of Brazil's State VAT (ICMS) revenue on interstate transactions to end consumers (DIFAL)...

On 11/13/2013, Provisional Measure No. 627/2013, enacted by the Brazilian Federal Revenue, which repeals the Transition Tax Regime was republished in the Official Gazette.

It is not rare that, in Brazil, federal, state and municipal governments reduce fine and interest of taxes under their taxing power in relation to amounts owed and overdue by their taxpayers, ..

No dia 03/08/2018, a Receita Federal publicou a Instrução Normativa RFB 1.822/2018, que dispõe sobre o prazo (até 31.08.2018) e procedimentos para a consolidação ...

On January 2003, article 10, Law no. 10,666/2003 has enacted the Prevention Accident Factor – "FAP" (a multiplication factor of SAT) to permit the evaluation of the risk degree of each legal entity and to establish a specific SAT tax rate for each company (New SAT Rate = SAT x FAP).

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.

Brazilian tax authorities have enacted the regulations for enrollment with the following programs: