IRS bans compound interest on tax credits
The article “Receita Federal prohibits compound interest on tax credits”, by lawyer Bárbara de Alcântara Mattos, is featured on the Monitor Mercantil portal. The Federal Revenue Service has banned the incidence of interest on interest in tax offsetting. In this context, companies that use tax credits will notice changes in relation to their remaining balance. […]
Federal Revenue Service bans compound interest on tax credits
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Federal Revenue Service has banned interest on interest in tax offsetting. In this context, companies that use tax credits will notice changes in relation to their remaining balance, corrected due to the understanding brought about by Consultation Solution No. 24/2022. The calculation method adopted by the […]
Law passed to improve conditions for federal tax transactions
Fábio BernardoLawyer at Marcos Martins Advogados Law No. 14.375/2022, the result of the conversion of Provisional Measure No. 1090/21, was published in the Federal Official Gazette on June 22, 2022. The measure, which initially dealt with the renegotiation of debts under the FIES, was amended by the National Congress and provisions were included, modifying the […]
New chapter in the thesis of the century: PIS/COFINS credits on ICMS highlighted on goods receipt notes
Recente parecer da Receita Federal (COSIT nº 10/2021) conclui que o ICMS deve ser excluído do preço de aquisição das mercadorias para fins de PIS/COFINS.
Federal Revenue Office publishes rules for income tax returns
A Receita Federal, na data de 24/02/2021, divulgou as regras e os prazos para a declaração do Imposto sobre a Renda referente ao ano exercício de 2021, ano-calendário 2020.
The need to improve tax management in companies
Muito tem se falado sobre reforma tributária para qual tem-se encontrado inúmeras justificativas, merecendo destaque a necessidade de simplificação do nosso sistema tributário e obtenção de uma maior efetividade na arrecadação.
Simplification of special customs procedures for temporary admission and export
A Receita Federal publicou em 10 de novembro de 2020 a Instrução Normativa 1.989, visando simplificar os procedimentos relacionados aos regimes aduaneiros especiais de admissão e exportação temporárias.
Real estate companies should not include conditional discounts in the tax base
Pedro Rezek Andery AltranLawyer at Marcos Martins Advogados The buying and selling relationship can involve several variables between the seller and the buyer, one of which is the discount granted on the goods/services. This practice has several objectives, which can be to increase the company’s competitiveness in the market, to encourage cash payment, among others. […]
Federal Revenue Service and PGFN suspend exclusion from installment payments due to delinquency
A Receita Federal e a Procuradoria Geral da Fazenda Nacional suspenderam até o dia 30 de setembro os procedimentos administrativos relacionados à exclusão de parcelamentos motivados por inadimplência.
IRS to tax discounts given in installments
A Receita Federal firmou entendimento de que haverá tributação sobre os ganhos obtidos com os descontos sobre a multa e os juros nos débitos tributários em razão de Parcelados Incentivados.
