Results

Category: Tax Law

Dívida ativa da união, foto ilustrativa.

Federal Active Debt: PGFN regulates the use of Guarantee Insurance

STF overturns ITCMD levy on VGBL and PGBL supplementary pension plans

Debt Negotiation: PGFN launches new Transaction Programs

PMSP Incentive Installment Program: check the deadline!

Victory for taxpayers: PLP 108/2024 rules out ITCMD levy on private pension plans

Paulista Agreement: Government allows companies in RJ to pay ICMS in installments

Holding familiar

The advantages of a family holding company in wealth management and succession

Real Estate Regularization: São Paulo City Hall intensifies use of Coercive Measures

Novos programas da Receita Federal: conheça o Receita de Consenso e Receita Soluciona

New IRS Programs: Consensus and Solutions

CONFAZ Agreement and Quita Goiás Program: pay your debts in installments!

Non-Prosecution Agreement: STF opts for retroactivity

Payroll exemption: main points on the subject

Payroll exemption PTI: New Comprehensive Settlement Program aims to negotiate debts

ITCMD levied on private pension plans – STF

ICMS credit: rural producers in Goiás can recover ICMS paid in error

Impacts of PLP 108/24: is it time to think about succession planning?

Companies will have more time to offset tax credits

devolução de tributo

STF decides that PIS and COFINS are not levied on interest and monetary correction on tax refunds

State of São Paulo launches agreement program for early payment of court-ordered debts

Qualified fine: STF to define applicable limits in August

“Declara Agro”: Federal Revenue Service begins operation focusing on rural producers’ aircraft

The tax transaction revolution in Brazil

Tax reform: tax changes could increase GDP by up to 8% in 10 years, says study

DIRBI

DIRBI: everything you need to know about the new tax returnDIRBI: tudo o que você precisa saber sobre a nova declaração tributária

Tax reform: production will improve, but first the economy will live with the bureaucracy of 2 regimes

PIS/COFINS: CARF approves precedent allowing crediting of “inputs of the input”

depreciação acelerada

Incentives for industrial modernisation: understand accelerated depreciation in Law 14.871/2024

PPI 2024: deadline for joining the São Paulo City Hall debt installment program ends this month

ITCMD de pessoa residente no exterior

TJSP dismisses collection of ITCMD from person residing abroad

autorregularização de débitos tributários

Federal Revenue Office extends deadline for signing up to tax debt self-regularization program

Res judicata: STF denies temporal modulation and exempts taxpayers from punitive fines

glossário tributário

Tax glossary: a complete guide to understanding tax language

Agricultural pesticides: judgment on tax benefits will be taken to the STF’s plenary session

Minas Gerais government establishes plan to settle ICMS debts

Programa Litígio Zero 2024

Zero Litigation Program 2024: opportunity to negotiate debts of up to R$ 50 million

ITCMD: Bill proposes progressive rates in the state of São Paulo

CNJ resolution regulates the extinction of tax foreclosures of up to R$10,000.00

Transação tributária em São Paulo

Tax transaction in São Paulo: opportunity for companies to settle ICMS debts

benefícios fiscais para defensivos agrícolas

STF request for review suspends judgment on tax benefits for pesticides

Taxpayers and lawyers work on new theses to challenge ICMS Difal

comércio eletrônico

E-commerce: what changes with the Tax Reform?

Automotive industry: what will change with the Tax Reform?

STF hears new appeal on ICMS on the transfer of goods between branches

incidência de ICMS

New law prohibits ICMS from being levied on transactions between establishments of the same ownership

ICMS-ST

STJ decides to exclude ICMS-ST from PIS and COFINS calculation basis

reforma tributária e o agronegócio

Tax reform and agribusiness

The impacts of tax reform on the commercial and industrial sectors

autorregularização

New law makes it easier to settle tax debts with the IRS

indústria têxtil

Textile industry: what will change with the Tax Reform?

indústria têxtil

Foreign trade: what will change with the Tax Reform?

Setor plástico

Plastics sector: what will change with the Tax Reform?

Logistics service providers: what will change with the Tax Reform?

Infoproducers: what will change with the Tax Reform?

Créditos presumidos de ICMS

Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases

Marketing service providers: what will change with the Tax Reform?

Fintechs

Fintechs: what will change with the Tax Reform?

Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases

Mercado interno

Internal market: what will change with the Tax Reform?

Regulated professions: what will change with the Tax Reform?

Importers of services: what changes with the Tax Reform?

Agribusiness: what will change with the Tax Reform?

Profits abroad: new tax transaction for IRPJ and CSLL

TJSP decides that ITBI does not apply to the transfer of real estate in corporate developments

Find out what the next steps are after the tax reform is enacted

Impact of the Tax Reform on the service sector

Impact of the Tax Reform on trade

Impact of the Tax Reform on industry

STF consolidates majority in judgment on res judicata and modulation of tax effects

It is not possible to cumulate isolated and ex-officio fines, decides STJ

IPTU exemption 2024: guidelines and criteria

Tax reform: 14 changes that could impact your business

Tax reform 2023: context and main pillars

State of São Paulo improves conditions for negotiating outstanding debts

STJ authorizes ICMS credit on intermediate materials that are not immediately consumed in the production process

TRF of the 2nd Region recognizes right to PIS and COFINS credit on expenses incurred in adapting to the LGPD

Forklift fuel costs generate PIS credits

STF validates IOF levy on loan contracts involving non-financial institutions

Attorney General’s Office extends deadline for negotiating tax debts with discounts

São Paulo federal court limits third-party contributions to a ceiling of 20 minimum wages

Taxing the super-rich: closed-end funds face tax changes in Brazil

CARF allows rural producer to use tax benefit

Commissions paid to real estate brokers do not constitute taxable income for the real estate company

CARF decision authorizes taxpayer to take PIS/COFINS credits on packaging materials

National Treasury Attorney General’s Office opens new possibility to negotiate debts registered as active federal debt

The possible refund of ITBI calculated on the property’s market value

Court recognizes right to use PIS and COFINS credits on LGPD expenses

Tax Transactions make it possible to renegotiate debts with the Federal Government

TJSP recognizes the generation of ICMS credits on materials that are not consumed immediately and fully in the production process

Agricultural News | Agribusiness taxation: Tocantins ruling is unconstitutional

STF declares unconstitutional fine for unapproved tax offset request

PIS, COFINS and ISS should not be part of the ISS calculation base

Donated or inherited property should not be subject to income tax

Taxing agribusiness: Tocantins ruling is unconstitutional

State of São Paulo reduces ICMS to stimulate economy

Deadline for signing up to the new discounted transaction mode starts today

Business Law Podcast #14 – Zero Litigation Program

Zero Litigation Program

Supreme Court decision on taxation creates legal uncertainty

Inheritance tax: the importance of succession planning

Effective tax solutions: how to use legislation to the taxpayer’s advantage?