New IRS Programs: Consensus and Solutions
Image credit: GOV / Receita Federal In October 2024, two new Federal Revenue Service (RFB) programs came into force: the Receita de Consenso and Receita Soluciona initiatives. The main objective of the programs is to broaden the dialogue between taxpayers and the tax authorities, with the aim of establishing a channel of communication and guidance […]
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. […]
Non-Prosecution Agreement: STF opts for retroactivity
The Federal Supreme Court (STF) has ruled that the Non-Prosecution Agreement (ANPP) can be applied retroactively, i.e. in cases that have not yet been definitively convicted This means that cases in progress before the institute was created can benefit from this measure. What is the Non-Prosecution Agreement? The Non-Prosecution Agreement is a decriminalization mechanism, formalized […]
Payroll exemption: main points on the subject
What is payroll tax exemption? Payroll tax exemption is a tax measure adopted to reduce companies’ labor costs by replacing the contribution levied on employees’ payrolls with a percentage of the company’s gross revenue. The main objective is to reduce labor costs in the exempted sectors, which generally require a significant number of employees. Law […]
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 […]
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 […]
ICMS credit: rural producers in Goiás can recover ICMS paid in error
In September, Judge Dr. André Igo Mota de Carvalho, of the Orizona/GO District Court, ruled in favor of a rural producer, allowing him to recover ICMS amounts unduly charged on electricity consumption on his property. The rural producer asked for the amounts unduly paid back, considering that the rate charged by the state exceeded the […]
Impacts of PLP 108/24: is it time to think about succession planning?
The Tax Reform Bill is in the regulatory phase and already has some new features regarding the Tax on the Transfer of Goods or Rights (ITCMD). Currently before the Chamber of Deputies, the Complementary Bill – PLP 108/24, which provides, among other things, for the administrative tax process for the Tax on Goods and Services […]
Companies will have more time to offset tax credits
It is undeniable that the recovery of tax credits is an important tool for Brazilian companies of all sizes. However, RFB Normative Instruction No. 2,055/2021, issued by the Brazilian Federal Revenue Service, gives the federal agency the understanding that the offsetting of credits should be completed within five years of the final and unappealable decision […]
STF decides that PIS and COFINS are not levied on interest and monetary correction on tax refunds
The Federal Supreme Court (STF) unanimously decided that there is no general repercussion on the issue of the levying of PIS and COFINS on monetary correction and interest, represented by the Selic rate, in the repetition of tax debt (return of tax paid unduly or in excess). The Court held that the matter in question […]
