PIS, COFINS and ISS should not be part of the ISS calculation base
In a recent decision, the São Paulo State Court of Justice (TJSP) recognized that PIS, COFINS and ISS should not be included in the calculation basis of the Services Tax (ISS). This position is important for companies providing services, as it reinforces the understanding that has been forming in the judiciary about the concept of […]
Donated or inherited property should not be subject to income tax
As you know, the law stipulates that income tax must be levied on income and capital gains. In the case of donations and inheritance transfers, the Federal Government takes the view that if there is an increase in the value of the property compared to the value previously declared by the donor or the deceased, […]
Taxing agribusiness: Tocantins ruling is unconstitutional
Agribusiness is a vital sector for the Brazilian economy, with exports totaling US$ 159.09 billion in 2022 alone. In view of this considerable volume, there has been much debate about the amount of tax to be applied in these negotiations – which recently led to yet another controversy in the state of Tocantins over the […]
State of São Paulo reduces ICMS to stimulate economy
The Governor of the State of São Paulo recently signed 11 decrees with the aim of reducing the cost of production for companies and, consequently, stimulating the economy of the State of São Paulo in order to recover from the impacts caused by the pandemic. Among the benefits were measures that significantly reduce the collection […]
Deadline for signing up to the new discounted transaction mode starts today
The new deal proposed by the Attorney General’s Office starts today, March 6th. Debts registered as active federal debt with a consolidated value of up to R$50 million will be eligible for negotiation with discounts. The conditions of the transaction, such as discounts and deadlines, will be verified on the basis of the taxpayer’s classification, […]
Business Law Podcast #14 – Zero Litigation Program
Another episode of our podcast Direito ao Negócio is on the air, on the subject of the “Zero Litigation Program”. Dr. Angelo Ambrizzi, head of the Tax practice at Marcos Martins Advogados, comments on the importance of the program and the difference between it and existing programs. The program came into force on February 1st […]
Zero Litigation Program
Zero Litigation Program Government announces debt installment program, called “Zero Litigation”. The measure aims to reduce the deficit of R$223 billion. Discover the payment options for the Zero Litigation program Zero Litigation Program provides discounts for renegotiating tax debts and eliminating fines for companies. Find out the special conditions for your company when paying taxes […]
Supreme Court decision on taxation creates legal uncertainty
Angelo Ambrizzi, lawyer at Marcos Martins Advogados. The tax scene is in turmoil after a ruling by the Federal Supreme Court (STF) authorized the “breaking” of final and unappealable court decisions – especially those that recognized the non-mandatory payment of certain taxes. The decision was unanimous. In practice, taxpayers who have a final and unappealable […]
Inheritance tax: the importance of succession planning
Tiago Aparecido da SilvaLawyer at Marcos Martins Advogados In Brazil, the tax due in the event of death is the Causa Mortis and Donation Transfer Tax – ITCMD, which, depending on the state, can be up to 8% of what is inherited. This tax, payable by the heir, is calculated on assets and rights representing […]
Effective tax solutions: how to use legislation to the taxpayer’s advantage?
Tiago Aparecido da SilvaLawyer at Marcos Martins Advogados The challenges faced by entrepreneurs are numerous and for this reason it is necessary to surround yourself with competent people who know the rules of the game and provide peace of mind when managing your business. This attitude is also expected of those who are hired to […]
