Court orders exclusion of ICMS-DIFAL from PIS and Cofins calculation basis
Alana DahroujLawyer at Marcos Martins Advogados Recent decisions handed down by the Federal Regional Court of the 3rd Region have granted companies the right to exclude ICMS-Difal amounts from the PIS and COFINS calculation basis. Although the impossibility of (ordinary) ICMS being included in the PIS and COFINS tax base has already been established, the […]
DIFAL regulation creates possibility for companies to discuss tax collection for 2022
Alana DahroujLawyer at Marcos Martins Advogados On January 5 of this year, a Complementary Law was published regulating the ICMS Difal (Rate Differential) on interstate operations destined for final consumers, making it possible for companies to discuss in court the collection of the tax for the year 2022. The discussion about the collection of the […]
Federal Revenue Service to close deadline for settling small federal debts
Alana DahroujLawyer at Marcos Martins Advogados On November 30, the Federal Revenue Service will close the deadline for adhering to the transaction of small federal debts (not exceeding 60 minimum wages) that have not yet been registered as active debt. In addition to making it possible to reduce the amount owed, this type of transaction […]
Possibility of reducing ICMS on electricity bills
O STJ deve julgar ainda neste ano a tese que discute a exclusão das tarifas de TUST e TUSD da base de cálculo do ICMS incidente nas faturas de energia elétrica.
Procedural legal business – possibility of negotiating payment of federal debts
A Portaria nº 742 de 2018 da Procuradoria Geral da Fazenda Nacional – PGFN disciplinou a possibilidade de celebração de Negócio Jurídico Processual (NJP) entre o Fisco e Contribuintes, envolvendo débitos federais inscritos na dívida ativa.
Public Prosecutor’s Office extends deadline for federal debt settlements
A Procuradoria Geral da Fazenda Nacional – PGFN prorrogou até o dia 29 de dezembro deste ano, o prazo para adesão às modalidades de transação da dívida ativa federal.
Court grants company the right not to include PIS and COFINS in its own calculation bases
Recente decisão proferida pela Justiça Federal de São Paulo garantiu a empresa do setor de plásticos industriais a não inclusão do valor de PIS e Cofins em suas próprias bases de cálculo.
PGFN publishes notice for installment payment of debts of up to R$ 1 million with FGTS
A Procuradoria Geral da Fazenda Nacional publicou no último dia 25, o Edital nº 3/2021 que estabelece prazo e condições de negociação de débitos de até R$ 1 milhão com o FGTS.
Company appeals to the courts to secure tax benefit – Drawback Regime
Em recente decisão proferida pela 2ª Vara Federal de Canoas (RS) uma empresa de energia obteve liminar para garantir os privilégios do regime do drawback, economizando cerca de R$ 2 milhões em tributos.
Second phase of tax reform is presented and includes changes to Personal Income Tax – IRPF
O Ministro da Economia encaminhou, no último dia 25, a segunda fase da Reforma Tributária à Câmara dos Deputados, que trata de algumas alterações na cobrança do Imposto de Renda Pessoa Física – IRPF.
