Debt Negotiation: PGFN launches new Transaction Programs
The Attorney General’s Office of the National Treasury (PGFN) has published transaction notice no. 06/2024, which makes it possible to negotiate debts, according to the following modalities: 1. Possibility of paying small debts in installments This modality allows the negotiation of all eligible debts of individuals, individual micro-entrepreneurs (MEI), micro-enterprises (ME) and small companies (EPP), […]
PMSP Incentive Installment Program: check the deadline!
In November 2024, Municipal Decree No. 63,865/2024 was published, reopening the deadline for adherence to the Incentive Installment Program (PPI) in the city of São Paulo, with the possibility of settling tax or non-tax debts, with reduced fines and interest. You can join the installment program until January 31, 2025, via the São Paulo City […]
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 […]
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 […]
The advantages of a family holding company in wealth management and succession
A family holding company is a company set up between people from the same family in order to concentrate assets in one legal entity. This type of structure is usually used to concentrate the family’s assets (such as real estate, shareholdings, movable property, financial investments, etc.) in order to facilitate management, reduce tax burdens, avoid […]
Real Estate Regularization: São Paulo City Hall intensifies use of Coercive Measures
São Paulo City Hall has expanded its use of coercive measures to ensure the collection of taxes such as IPTU (Urban Property Tax) and ISSQN (Tax on Services) in real estate regularization processes. In many cases, measures are applied inappropriately, conditioning taxpayers to pay taxes in order to subsequently issue documents or allow activities to […]
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 […]