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Article
KLA participa da U.S. and Latin America Tax Practice Conference
Henrique Lopes co-chaired a panel on tax planning for startups and new businesses at the 18th Annual U.S. and Latin America Tax Practice Trends Conference in São Paulo. The event, organized by the American Bar Association, brought together industry leaders, government authorities, and OECD representatives to discuss international taxation trends affecting multinational companies and their advisors.
BrazilTax
KLA Advogados
Article
Law No. 6,263/2017: Amendment To Rio De Janeiro Municipality Tax Code
Law No. 6,263/2017 was published on October 16 in the Official Gazette and amends the Rio de Janeiro Municipality Tax Code with the purpose of adapting the legislation to the changes...
BrazilTax

Mayer Brown

Law No. 7,428/2016: ICMS Convention No. 42/2016 Implemented By The State Of Rio De Janeiro

On August 26, 2016 Law No. 7,428/2016 was published in Official State Gazette of Rio de Janeiro, thereby implementing ICMS Convention No. 42/2016 and establishing the State Fund of Fiscal Balance – FEEF during two years, with the purpose of to maintaining the balance of public and social security finances in Rio de Janeiro State.

Lei nº 13.606/2018 – PGFN e decretação de indisponibilidade de bens do contribuinte

No dia 10 de janeiro de 2018 foi publicada a Lei nº 13.606/2018 que, dentre outros, incluiu os artigos 20-B e 20-E na Lei nº 10.522/2002.

Veirano e Advogados Associados

Macaé Launches Municipal Refinancing Program

Credits that are being disputed or are currently included in installment or re-installment programs may also be included in REFIM.

Memorandum - Private Client, Family And Succession - 18 De Dezembro De 2015

The Plenary of the Brazilian Senate approved Bill of Law No. 186/2015, which introduces a special tax regime for repatriation and settlement of Brazilian assets held abroad.

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Municipal Decree No. 56,539/2015: Reopening Of The Application Period For The Tax Amnesty Program Of The City Of São Paulo

On October 24, 2015, Decree No. 56,539/2015 was published in the Official Gazette of the City of São Paulo.

New Judgments At Superior Court Of Justice About PIS, COFINS, And ICMS-ST

The Superior Court of Justice (STJ) concluded the judgment of Special Appeals 1.896.678 and 1.958.265, which questioned whether the State VAT due in Tax Substitution (ICMS-ST)...

Normative Instruction RFB No. 1,397/2013: Brazilian Internal Revenue Service Creates New Return Obligations, Accounting And Tax Rules For Legal Entities Included In The Tax Transition Regime ("RTT")

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.

Ordinance PGFN/RFB No. 1.037/2015: Regulation Of The Inclusion Of Debts In The PRORELIT

On July 29, 2015, Ordinance PGFN/RFB No. 1.037/2015 was published to regulate the inclusion of debts in the Program to Reduce Tax Litigation ("PRORELIT") which was established by Provisional Measure No. 685/2015.

Pauta tributária do STF no 1º semestre de 2023; confira casos relevantes

Em breve o Supremo Tribunal Federal (STF) deverá iniciar os trabalhos judiciários de 2023, após o fim do recesso na Corte que se encerrará em 31/01/2023.

PGFN/MF Ordinance No 95/2025: Request For Dismissal Of Tax Guarantee Decided By Cast CARF Vote

On January 20, 2025, the PGFN/MF Ordinance No. 95/2025 (the "Ordinance") was published in the Federal Official Gazette, regulating the dismissal of debt guarantees...

Procuradoria da Fazenda edita parecer sobre Programa de Alimentação do Trabalhador

A Procuradoria Geral da Fazenda Nacional (PGFN) publicou, no dia 20 de agosto, o Parecer SEI 1506/2024/MF, em que reconhece que não devem prevalecer as limitações impostas pelo Decreto...

Provisional Executive Order Limits Judicial Tax Debt Offset And Restricts Tax Benefits

The Provisional Executive Order (MP) No. 1202/2023 was published this Friday (29) and brought important tax changes.

Provisional Measure No. 766/2017: Creation Of The Tax Regularization Program

On January 5, 2017, Provisional Measure No. 766/2017 was published in the Official Gazette, creating the PRT administered by the Brazilian RFB or "Brazilian IRS" and the Office of the PGFN.

Secretary Of Finance Resolution 1,003/2016: Implementation Of The Ancillary Obligations Applicable To The Levy Of The ICMS Tax (State VAT) On Oil And Gas Extraction In Rio De Janeiro State (Law No. 7,183/2015)

On May 6, 2016, Resolution 1,003/2016 was published in the Rio de Janeiro State Official Gazette, thereby implementing the ancillary obligations applicable to the levy of the ICMS tax on oil and gas extraction, as stated in Law No. 7,183/2015.

Special Tax Programs For Business Under Judicial Reorganization

Law 13.043/14 was recently enacted, derived from the conversion of Provisional Measure 651/14.

State Decree No. 44.886/2014: Tax Amnesty Program For The State Of Rio De Janeiro

On 07/03/2014, in the Official Gazette of Rio de Janeiro, State Decree No. 44.886/2014 was published.

State Law No. 11,071/2025 Changes The Rules For The Temporary Budget Fund Of The State Of Rio De Janeiro

On December 23, 2025, the State of Rio de Janeiro published State Law No. 11,071/2025 (the "Law"), amending Law No. 8,645/2019 that created the Temporary Budget Fund (FOT).

STF exclui créditos presumidos de ICMS da base do PIS/COFINS

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.

Showing 541–560 of 1485 results

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