Publications | Tax
Applicants should be able to choose between their domicile, the Federal District, or the place of fact that gives rise to the claim. Change facilitates access to justice.
Despite its national scope, the ITR does not enter the agenda of the most relevant tax debates, quite possibly due to its reduced impact on federal revenue. Although the competence to legislate on its assessment criteria continues to be exclusive to the Federal Government, municipalities end up interfering in the composition of the tax calculation basis when they go through the activity of assessment and collection. This "municipalization" leads to a diversification of the criteria for measuring the value of the land, which, in turn, directly affects the amount of the ITR.
The trial was paralyzed at the request of minister Dias Toffoli. Still, the other ministers' votes already form a majority in favor of dismissing the Union's appeal. If there is no modulation, the decision will be valid for past and future values.
Taxpayers' expectations revolve around the resumption of the debate on the agency's internal regulations and the modernization of the system used for monitoring the administrative processes.
Inclusion of debts in Rio de Janeiro's tax amnesty program ends on April 29. Learn about who is qualified and how to join.
Federal Court decides that an incident of disregard of legal entity applies to the situations regulated by Sections 124 and 135 of CTN, but it does not apply to the situations regulated by Sections 132, 133 and 134 of CTN. The solution to the controversy is not definitive. Thesis to be set by the higher courts shall be applicable throughout the national territory.
New regulation lay down criteria for entering into tax settlements in the State of São Paulo and for rating taxpayer debts based on recoverability. Check the discounts granted in each case.
With the adoption of a special procedure for deciding administrative tax proceedings for small amounts, Law No. 13,988/20 ended up sacrificing important constitutional principles for procedural practice, focusing on speed of review at the expense of full exercise of rights of defense.
Federal tax authorities change their position and reintroduce the discussion on the qualification of state ICMS tax incentives as taxable per Corporate Income Taxes, which has been closed after the enactment of Supplementary Law No. 160, of 2017.
Five decrees change the ICMS Regulation and affect transactions with electricity, generic drugs, fruit and vegetables and agribusiness supplies.
Interpretation given in Cosit Consultation Solution No. 148/20 contradicts Law No. 13,982/20, which did not condition the benefit of deduction on the granting of sick benefits to employees on leave due to covid-19.
There is discussion regarding the validity of article 4, sole paragraph, of Law No. 6,950/81 with respect to a limitation on the taxable base for third party and social security contributions to 20 times the highest minimum wage in force in Brazil.
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