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The Decree became enforceable on the date of its publication, and came into full effect on January 1, 2016.

On August 25, 2015, Federal Decree No. 8506/2015 was published in the Official Gazette.

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.

On December 19, 2023, the Brazilian IRS published COSIT Answer to Advance Tax Ruling Request No. 308/2023 to clarify the Federal Tax Administration's position regarding the levy of IRPJ....

Minister Rosa Weber ruled that it is not the jurisdiction of the Brazilian Supreme Court to analyze the reinstatement of the levy of PIS and COFINS on financial revenues...

On December 3rd, 2015, Brazilian Tax Authority Rule No. 1,597/2015 ("IN 1,597/2015") was published regulating the choice that taxpayers should make between Social Contribution levied on Gross Revenues...

The Federal Revenue Office published Normative Instruction No. 1,492/2014, amending the provisions of Instruction No 1,397/2013 regarding the Transition Tax Regime.

On December 30, 2016, Complementary Law No. 157/2016 was published in the Union Official Gazette, modifying Complementary Law No. 116/2003 ("CL No. 116/2003"), which contains ISS general rules.

On January 5, 2022, Complementary Law No. 190/2020 was published, regulating the levy of the differential ICMS rate (DIFAL) on goods transactions and services provisions to a consumer domiciled in another state.

On 03/26/2014, the ICMS Convention # 21/2014 was published in the Official Gazette; it modifies the ICMS Convention # 128/2013.

On October 23, 2018, the COSIT Answer to Advance Tax Ruling Request No. 13/2018

Normative Instruction RFB No. 2,020/2021 was published in the Official Gazette on April 12, 2021, extending the deadline for the filing of the Annual Individual Income Tax Return...

On September 1, 2014, Decree No. 8.300/2014 was published in the Brazilian government’s Official Gazette, enacting a social security agreement between Brazil and France.

Em 22 de Novembro de 2021, o Supremo Tribunal Federal ("STF") julgou o RE 714139 (Tema de Repercussão Geral nº 745) e decidiu pela inconstitucionalidade da alíquota majorada de ICMS nos setores...

Taxpayers that have been penalized by tax fines that exceeded their taxes owed can now seek a court ruling recognizing the unconstitutionality of such charges.

Law No. 13,259/2016, which resulted from the conversion into Law of Provisional Measure No. 692/2015, was published in the Official Gazette on March 17, 2016.

Published in the Official Gazette on June 22, 2022, Law No. 14,375/2022 emanates from the enactment of Provisional Measure No. 1,090/2021, which, among other changes, amended Law No. 13,988/2020 to improve debts settlement mechanisms.

Foi publicada no Diário Oficial da União, em 30 de dezembro de 2016, a Lei Complementar nº 157/2016, a qual altera a Lei Complementar nº 116/2003 ("LC nº 116/2003"), que contém as normas gerais do ISS.