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From November 10 to 21, Brazil will host the 30th United Nations Climate Change Conference, COP 30, in Belém, Pará. The event will bring together world leaders and non-governmental organizations, as well as representatives of civil society and...
Established by Provisional Measure 1.318/25 (MP 1.318/25), the Special Taxation Regime for Data Center Services (Redata) aims to attract investment and modernize the national digital infrastructure. The new regime is consolidating itself as the...
The increase in tariffs imposed on the entry of Brazilian products into the United States – which may now reach up to 50% – has caused immediate cash flow pressure on companies engaged in export activities. The hike was implemented directly...
On August 14, the federal government published, in a special edition of the Federal Official Gazette, Provisional Measure 1,309/25, which establishes, within the scope of the federal Executive Branch, the Sovereign Brazil Plan and the Monitoring...
Recent decrees issued by the federal government continue to face widespread criticism, even prompting legislative proposals to nullify the effects of increased Tax on Financial Transactions (IOF) rates. From a legal standpoint, one of the weakest...
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The federal government recently introduced significant changes to the rates of Brazil's Tax on Financial Transactions (IOF), applicable to credit, exchange, and insurance operations. Announced by the Minister of Finance as a revenue-boosting...
In this ebook, we present the main changes related to the bullet points below, indicating some points that deserve upgraded attention. IOF CREDIT Credit operations carried out by companies in general Simples Nacional Credit Unions IOF EXCHANGE...
On April 10, the National Council of Justice (CNJ) published Presidential Ordinance 96/25, which established a task group to prepare a draft amendment to the Constitution regarding the Tax Procedural Reform. The first meeting of the task group took...
After the realization of the National Meeting of Tax Coordinators and Administrators (Encat), which took place between March 19 and 20 in Piauí, Technical Note 2025.001 (Version 1.01) was published on the Electronic Bill of Lading Portal, on April...
The First Section of the Superior Court of Justice (STJ) recognized, on April 9, under the rite of repetitive judgments (Topic 1,247), the right to taxpayer to hold the IPI tax credit originated by the acquisition of inputs used in the...
In March, several complementary bills (PLP) were presented to amend Complementary Law 214/25 (LC 214/25), which establishes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS) and the Selective Tax (IS), in...
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After the National Meeting of Tax Coordinators and Administrators (Encat), that took place in March, in Teresina-PI, the Technical Note 2025.002 (Version 1.00) was released on the Electronic Invoice Portal, on March 28. The note replaces RT NT...
The Brazilian Federal Revenue Service (RFB) advanced in the regulation of its "Compliance Pillar" with the publication of the RFB Ordinance 511/25 on February 24. The regulation establishes the pilot of SINTONIA Compliance Program and came into...
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On March 18, 2025, the government presented the Bill of Law 1087, which introduced a minimum individual income tax on high-net-worth individuals and imposes withholding income tax (WHT) on dividends paid by Brazilian legal entities to foreign...
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The Executive Secretariat of the Management Committee of the National Standard Electronic Service Invoice (SE/CGNFS-e) released, in February, Technical Note 002 (Version 1.0). This is the second version of the new field groupings of the layout of...
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On March 18, the Brazilian Federal Government presented Bill No. 1,087/2025, which aims to tax profits and dividends and amend the income tax rules. If approved, the new rules will come into force from 2026. Main changes for Brazilian tax...
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Tax reform has aroused great interest in the real estate development sector, as changes in the form of taxation can have significant impacts on this segment. In this article, we analyze the main changes suggested in the regulation of the reform...
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 Law No. 25,144/25, published on January 10 in the Official Gazette of the State of Minas Gerais, provides for the settlement of disputes related to the collection of credits from the State Treasury, of a tax and non-tax nature. The rule...
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On October 7, the National Council for Finance Policy (Confaz) published ICMS Convention 109/24, which promotes changes in the rules regarding the interstate remittance of goods and merchandise between establishments of the same ownership. The...
Presented on February 6, Complementary Bill 16/25 (PLP 16/25) aims to modify Complementary Law 87/96 (LC 87/96) and Complementary Law 214/25 (LC 214/25). The changes proposed in the bill provide for the non-inclusion of the Tax on Goods and...
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