Payroll exemption PTI: New Comprehensive Settlement Program aims to negotiate debts
The Ministry of Finance published MF Normative Ordinance No. 1,383/2024, establishing the new Comprehensive Transaction Program (PTI), which aims to encourage taxpayers to negotiate debts that are being discussed with the National Treasury in the administrative or judicial sphere. The published rule brings a set of measures that can be used to promote consensus between […]
“Declara Agro”: Federal Revenue Service begins operation focusing on rural producers’ aircraft
After the Brazilian Federal Revenue Service notified rural producers to regularize lease and partnership contracts that were not in compliance with the legislation, the “Declara agro” operation is now extending its inspection to taxpayers who, between 2020 and 2022, improperly deducted aircraft expenses in the Rural Producer’s Digital Cash Book (LCDPR). The deduction of these […]
DIRBI: everything you need to know about the new tax returnDIRBI: tudo o que você precisa saber sobre a nova declaração tributária
As of July 2024, companies will have to submit a monthly declaration of Tax Incentives, Waivers, Benefits and Immunities (DIRBI). This declaration must be made by the company’s head office and aims to inform the amounts of tax credit relating to federal taxes and contributions that the organization failed to pay due to the granting […]
Federal Revenue Office extends deadline for signing up to tax debt self-regularization program
Brazil’s Federal Revenue Service has extended the deadline for adherence to the incentivized self-regularization program for tax debts resulting from exclusions from real profit made in disagreement with the provisions of article 30 of Law No. 12,973/2014. Article 30, which has now been repealed, regulated the treatment of investment grants, establishing conditions and requirements for […]
Res judicata: STF denies temporal modulation and exempts taxpayers from punitive fines
The Federal Supreme Court (STF) has upheld the “breaking” of res judicata in tax matters. This means that it has authorized the retroactive collection of taxes not paid in the past by virtue of a final court ruling. The Court also did not accept the motions of companies seeking to modulate the effects of the […]
João Victor Murcia
