Companies will have more time to offset tax credits
It is undeniable that the recovery of tax credits is an important tool for Brazilian companies of all sizes. However, RFB Normative Instruction No. 2,055/2021, issued by the Brazilian Federal Revenue Service, gives the federal agency the understanding that the offsetting of credits should be completed within five years of the final and unappealable decision […]
STJ: statute of limitations on debt prevents collection, but does not impose removal of name from SERASA
Recently, the 3rd Panel of the Superior Court of Justice (STJ) ruled that it is not possible to collect out of court a debt that is time-barred. However, it held that this statute of limitations does not require the debtor to be removed from the “Serasa Limpa Nome” platform. In the case analyzed, the debtor […]