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Article
Brazil's Supreme Court Limits Application Of Tax Penalty
The first panel of Brazil's Supreme Court (STF) has delivered an important decision that limits the imposition of penalties on taxpayers.
BrazilTax
Battella, Lasmar & Silva Advogados
Article
Brazil Signs Intergovernmental Agreement With The United States To Facilitate Exchange Of Information Between Tax Authorities
The Brazilian Ministry of Finance reported that Brazil and the United States have executed an Intergovernmental Agreement ("IGA") that should facilitate the exchange of information between tax authorities of both countries.
BrazilTax
TozziniFreire Advogados

Article

Brazil Tax Round-Up - October 2019

Welcome to the sixth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.

BrazilTax

Mayer Brown

Brazilian Federal Revenue Enacts New Regulation Over Corporate Taxpayers Enrollment And Ultimate Beneficial Owner (UBO)

The new Normative Ruling maintains most of the provisions set forth in the precedent regulation with few amendments.

Araujo e Policastro Advogados

Complementary Law No. 186/2021 Allows Extension Of ICMS Tax Benefits For Up To 15 Years

On October 28, 2021, the Complementary Law No. 186 was published allowing the extension for up to 15 years of tax or financial-tax exemptions, incentives, and benefits related to ICMS.

Date To Deliver The Import Content Report Is Postponed

The Federal Official Gazette published on December 24, 2012, SINIEF Adjustment nº 27/2012, which postponed to May 1st, 2013, the beginning of the mandatory presentation of the Import Content Report (Ficha de Conteúdo de Importação - "FCI"), provided for by SINIEF Adjustment 19/2012.

Em Artigo Ao Conjur, Luís Flávio Neto E Bianca Colnago Discutem A Redução De Capital Da Pessoa Jurídica

Os advogados da área Tributária, Luís Flávio Neto e Bianca Colnago, tiveram artigo publicado nesta quarta-feira (06) pelo Conjur.

Government Reduces To Zero PIS And COFINS Tax Rate Of Financial Revenues From Exchange Rate

In May 20th, Decree 8.451/2014 was published, reducing to zero the PIS and COFINS tax rate on financial revenues by exchange rate.

Rödl & Partner

Installment Payment Incentive Program In The Municipality Of São Paulo

Tax debts shall be reduced in 85% of interest and 75% of penalty, if paid at once. In case of payment in installments, reduction shall be of 60% and 50%, respectively.

Rödl & Partner

Interpretative Declaratory Act RFB No. 3/2016: Statement About The Entry Into Force Of Sections 1 And 2 Of Law No. 13,259/2016

On April 29, 2016, Interpretative Declaratory Act RFB ("ADI") No. 03/2016 was published in the Official Gazette, where it outlined the effects of Sections 1 and 2 of Law No. 13,259/2016...

Interstate Agreement ICMS 181/2015 – Tax Basis Reduction For Transactions With Software, Electronic Games, Apps, Electronic Files And Alike

The Confaz published the Interstate Agreement ICMS 181/2015 on December 29, 2015.

Trench Rossi Watanabe Advogados

Intimações Eletrônicas – Contagem Dos Prazos

Recente alteração promovida na legislação federal requer atenção dos contribuintes que fizeram opção pelo domicílio tributário virtual (e-CAC) no site da Receita Federal

TozziniFreire Advogados

IRRF sobre lucros e dividendos tem novas regras de recolhimento

A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.

Lei Nº 13.204/2015: Dedutibilidade De Doações

Conforme informamos no memorando enviado, em 15/12, foi publicada a Lei nº 13.204/2015 que, dentre outros, ampliou o benefício fiscal concedido ao doador pessoa jurídica para todas as entidades...

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

Luís Flávio Neto Fala Sobre Tributação E Novas Tecnologias AO JOTA

O sócio da área de Direito Tributário do KLA, Luís Flávio Neto, participou do webinar "Tributação e novas tecnologias", realizado nesta terça-feira (31) pela Casa JOTA.

Medida Provisória altera a tributação incidente sobre Fundos de Investimento

Medida Provisória altera a tributação incidente sobre Fundos de Investimento.

TozziniFreire Advogados

New Public Notices Increase The Amount Of Tax Loss That Can Be Used In Tax Settlements

Federal Revenue Service and PGFN increase the limit for using tax credits in the Integral Settlement Program from 10% to 30%...

New Table Of Taxes On Industrialised Products Delayed And New Reductions Remain Uncertain

Following controversies caused by the reduction of excise tax (IPI) rates (for further details please see "Government reduces excise tax rate"), Decree 11021/2022 was published in a special edition...

Machado Associados

Nova TIPI – Suspensão Dos Efeitos Da Redução Do IPI

O Decreto nº 11.158/2022 foi uma resposta do Governo Federal aos efeitos da liminar concedida pelo STF na ADI 7153 ...

PGFN Amends Ordinance Regulating Tax Settlement

On August 5, 2022, Ordinance PGFN No. 6.941 was published, amending Ordinance PGFN No. 6.757/2022, which regulates the settlement of federal government and FGTS credits.

Showing 81–100 of 1023 results

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