Results

Autor: Alana Dahrouj

Court orders exclusion of ICMS-DIFAL from PIS and Cofins calculation basis

DIFAL regulation creates possibility for companies to discuss tax collection for 2022

Federal Revenue Service to close deadline for settling small federal debts

Possibility of reducing ICMS on electricity bills

Procedural legal business – possibility of negotiating payment of federal debts

Public Prosecutor’s Office extends deadline for federal debt settlements

Court grants company the right not to include PIS and COFINS in its own calculation bases

PGFN publishes notice for installment payment of debts of up to R$ 1 million with FGTS

Company appeals to the courts to secure tax benefit – Drawback Regime

Second phase of tax reform is presented and includes changes to Personal Income Tax – IRPF

Judiciary grants authorization to postpone payments of IRPJ and CSLL levied on credit

STF rules that PIS and Cofins can be credited on the purchase of scrap metal

STF decides that the DIFAL required of companies opting for Simples Nacional is constitutional

STF defines the exclusion of ICMS from the PIS and COFINS calculation basis

Provisional Measure allows companies to postpone FGTS payments

TJSP defined the illegality of setting a reference value for the collection of ITBI

Senate and government to discuss the possibility of a new Refis to settle federal tax debts

STF decides that states cannot charge ITCMD on inheritances and donations of assets that are abroad

São Paulo court suspends ICMS/SP increase

Attorney General’s Office publishes conditions for joining the pandemic deal

STF prohibits the National Treasury from seizing assets for tax debts

IOF to return to zero rate by the end of the year

IOF will be charged again on credit operations contracted as of Nov. 27

New opportunity to settle outstanding debts with the São Paulo State Attorney General’s Office

The exclusion of ICMS from the CPRB calculation base

Change in the place of collection of service tax

Federal Revenue Service and PGFN suspend exclusion from installment payments due to delinquency

Tax reform: main aspects of the project to create the CBS

New tax transaction opportunity for debts assessed by Simples Nacional

Unprecedented decision opens up opportunity to reduce state tax burden

TJSP decides that the venal value to be considered in the ITCMD calculation basis is the same as that applied to IPTU

Spontaneous reporting of tax debts

CARF decision recognizes that disproportionate distribution of profits is also exempt from income tax

STF to rule on ISS charges for customized software licensing

STF begins judgment on the unconstitutionality of the 50% “isolated fine” in tax compensation

New agreements deal with tax base reduction and extend tax benefits

Extension of the deadline and payment of taxes by court order

Injunction authorizes extension of federal tax payments for three months

Bitcoin: Considerations on possible taxation