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 […]
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.
Judiciary grants authorization to postpone payments of IRPJ and CSLL levied on credit
Empresas estão buscando no judiciário autorização para postergar o pagamento do IRPJ e da CSLL incidentes sobre os valores recuperados por meio de processos após o reconhecimento da existência de recolhimentos feitos indevidamente.
STF rules that PIS and Cofins can be credited on the purchase of scrap metal
No último dia 08, o Supremo Tribunal Federal decidiu pelo direito ao crédito de PIS e COFINS na aquisição de sucata, que compreende insumos recicláveis, desperdícios, resíduos ou aparas.
STF decides that the DIFAL required of companies opting for Simples Nacional is constitutional
No último dia 11, o STF fixou a tese de que é constitucional a exigência de diferencial de alíquota – DIFAL do ICMS das empresas optantes pelo Simples Nacional.
STF defines the exclusion of ICMS from the PIS and COFINS calculation basis
Alana DahroujLawyer at Marcos Martins Advogados On November 13, the Supreme Court ruled on the Motion for Clarification in the Special Appeal on the discussion of the exclusion of ICMS from the PIS and COFINS tax base. The opinion was consolidated in the sense that the ICMS to be excluded from the PIS and COFINS […]
Provisional Measure allows companies to postpone FGTS payments
Alana DahroujLawyer at Marcos Martins Advogados Through Provisional Measure No. 1,046 of 2021, the Federal Government made it possible to postpone the payment of FGTS as a measure to deal with the crisis caused by the pandemic. The possibility of postponing and paying the FGTS in installments covers April, May, June and July 2021, which […]
TJSP defined the illegality of setting a reference value for the collection of ITBI
Em decisão proferida pelo Tribunal de Justiça de São Paulo (TJSP) foi afastada em definitivo a cobrança do Imposto sobre a Transmissão de Bens Imóveis (ITBI) utilizando-se a base de cálculo o valor venal de referência do imóvel.
Senate and government to discuss the possibility of a new Refis to settle federal tax debts
Alana Aiche do Carmo DahroujLawyer at Marcos Martins Advogados A new type of REFIS to settle companies’ tax debts is being negotiated between the Senate and the Federal Government and should be discussed soon. The measure was proposed by the President of the Senate to the Federal Government, but its full content has not yet […]
