Paulista Agreement: Government allows companies in RJ to pay ICMS in installments
The São Paulo State Attorney General’s Office (PGE) has published Notice of Settlement No. 03/2024, launching the third phase of the “Paulista Settlement” Program, a program that makes it possible for companies in the process of judicial reorganization, judicial liquidation, out-of-court liquidation or bankruptcy to pay ICMS debts registered as active debt in installments. Adherence […]
State of São Paulo launches agreement program for early payment of court-ordered debts
The São Paulo State Attorney General’s Office (PGE/SP) has published PGE Notice 01/2024, which launches a new agreement program for the early payment of state court-ordered debts (payments due after a court decision). The program, which begins in August 2024, is conditional on a 40% discount on the value of the existing claim, not including […]
PPI 2024: deadline for joining the São Paulo City Hall debt installment program ends this month
The Municipality of São Paulo has opened the deadline for adherence to the Incentive Debt Installment Program (PPI 2024), as provided for in Decree 63.341/2024. Eligible for the installment plan are debts arising from tax and non-tax credits, whether or not they have been constituted, including those registered as active debt, filed or to be […]
TJSP dismisses collection of ITCMD from person residing abroad
The 3rd Chamber of Public Law of the São Paulo State Court of Justice ruled that the ITCMD (Causa Mortis and Donation Transfer Tax) should not be levied on donations of assets located in Brazil when the donors are resident or domiciled abroad. In the case under discussion, the donor has not resided in Brazil […]
Minas Gerais government establishes plan to settle ICMS debts
The Government of Minas Gerais has published Decree No. 48.790/2024, which establishes a plan for the regularization of tax credits in the state. The Decree provides for the possibility of settling ICMS debts, fines and other legal additions, with triggering events occurring up to March 31, 2023. Eligible for regularization are debts that have been […]
ITCMD: Bill proposes progressive rates in the state of São Paulo
In February, Bill No. 7/2024 was presented to the São Paulo State Legislative Assembly (ALESP), proposing a change in the rates of the Causa Mortis and Donation Transfer Tax (ITCMD) in the state of São Paulo. Currently, the state has a fixed rate of 4%. The bill aims to meet the requirement established in Constitutional […]
New law prohibits ICMS from being levied on transactions between establishments of the same ownership
Complementary Law 204 was passed in December 2023, with the aim of removing ICMS from transactions between establishments of the same taxpayer. The new law is in line with the understanding established by the Federal Supreme Court (STF) in the Declaratory Action of Constitutionality (ADC) No. 49, which recognized that ICMS is not levied on […]
STJ decides to exclude ICMS-ST from PIS and COFINS calculation basis
The 1st section of the Superior Court of Justice (STJ) recently ruled on Theme 1125, establishing the thesis that the ICMS-ST is not part of the calculation basis for the Contribution to the Social Integration Program (PIS) and the Contribution to the Financing of Social Security (COFINS) due by the substituted taxpayer. The analysis of […]
STF validates IOF levy on loan contracts involving non-financial institutions
On October 9, the Federal Supreme Court (STF) finalized its ruling on Theme 104 (Extraordinary Appeal No. 590.186/RS), which discussed the constitutionality of article 13 of Law No. 9.779/1999, since this provision provides for IOF to be levied on “credit operations” granted by legal entities not classified as financial institutions. The Court unanimously dismissed the […]
Taynara Wandeur
