Victory for taxpayers: PLP 108/2024 rules out ITCMD levy on private pension plans
The Chamber of Deputies recently approved the new text of Complementary Bill (PLP) 108/2024, after voting on the amendments suggested by parliamentarians. One of the amendments accepted by the House of Representatives removed the levy of ITCMD (Tax on Causa Mortis Transmissions and Donations of any assets or rights) on supplementary pension plans – Free […]
CONFAZ Agreement and Quita Goiás Program: pay your debts in installments!
The state of Goiás has two opportunities to pay debts in installments: CONFAZ agreement No. 105/2024 and a new tax transaction program called “Quita Goiás”, instituted by state Complementary Law No. 197/2024. Both options are administrative means of settling debts relating to state taxes and provide an efficient and affordable alternative for settling tax debts. […]
ITCMD levied on private pension plans – STF
The Federal Supreme Court (STF) has suspended judgment on Theme 1.214, which discusses the levying of ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) on VGBL (Vida Gerador de Benefício Livre) and PGBL (Plano Gerador de Benefício Livre) plans in the event of the death of the plan holder. The trial was suspended due to […]
Isabela Magalhães
Zero Litigation Program 2024: opportunity to negotiate debts of up to R$ 50 million
The Brazilian Federal Revenue Service has issued Notice of Settlement 01/2024, reopening the “Zero Litigation” benefits program. With the program, individuals and companies can settle their tax debts with significant discounts on fines and interest. The program is a facilitator in the quest to resolve disputes between taxpayers and the tax authorities, providing a more […]
PIS, COFINS and ISS should not be part of the ISS calculation base
In a recent decision, the São Paulo State Court of Justice (TJSP) recognized that PIS, COFINS and ISS should not be included in the calculation basis of the Services Tax (ISS). This position is important for companies providing services, as it reinforces the understanding that has been forming in the judiciary about the concept of […]
Superior Court of Justice rejects National Treasury’s request for online seizure before summons
Isabela Magalhães RodriguesLawyer at Marcos Martins Advogados Recently, in a unanimous decision handed down by the Superior Court of Justice (STJ), taxpayers won an important victory in a decision that rejected the National Treasury ‘s request for online seizure prior to service of process. The ban on blocking actions via SISBAJUD, known as “stubbornness”, before […]
