Tagged with: Tax

Leonardo Martins and Matheus Caldas Cruz By means of State Law No. 9,041/20, published on October 5, the State of Rio de Janeiro authorized reduction of the ICMS tax basis on domestic operations with marine diesel fuel, to be consumed,...

The marketing and sale of goods and products via the Internet grew exponentially during the period of social isolation caused by the covid-19 pandemic, highlighting how e-commerce is a modern and agile way to implement a legal deal. As there are no...

Section 28 of Law 13,988/20, which resulted from the conversion of Executive Order No. 899/19 into law, put an end to the casting vote in the decisions of the Administrative Tax Appeals Board (Carf) and brought relief for taxpayers who, not...

The natural gas industry in Brazil had its development guided, for many years, by the business plan of a single player, which controlled practically all stages of the product value chain. The activities predominantly performed by this player...

The Brazilian Federal Revenue Service (RFB) has once again expressed the understanding that the portions of the transportation voucher and food assistance paid for by the company and by the employee are treated differently for the purposes of...

After a long period of discussion and debate, this year the federal government enacted Law No. 13,988, which, among other measures, regulated tax settlement with respect to federal debts. The measure was widely awaited, since the National Tax Code...

The impacts of the crisis generated by the covid-19 pandemic on the economy as a result of the isolation measures imposed on the population and the shutdown of business activities led to the adoption of a series of tax measures to mitigate its...

Virginia Pillekamp, Fernanda Sá Freire Figlioulo e Ana Yoshie Yassuda A recent position of the Federal Supreme Court (STF) established a new chapter in the dispute among the states of the federation over the competence to charge...

The covid-19 pandemic led various commercial, industrial, and service providers in Brazil to suspend their activities indefinitely. Thus far, there is no prospect of normalization of economic activity. Although some activities can be carried out...

Executive Order No. 930/20, published on March 30 (MP 930), provides for the tax treatment applicable to exchange variations in investments made by financial institutions and other institutions authorized to operate by the Central Bank of Brazil...

In a change of position, the Superior Court of Justice (STJ) ruled that it is possible to include the cost of wharfage services (loading, unloading, and handling of goods) in the customs value for the purposes of the import duties calculation base...

The Ministry of Economy issued Ordinance No. 103/20 authorizing the Attorney General of the National Treasury to adopt a set of measures to suspend collection activities and facilitate renegotiation of overdue tax debts due to the coronarvirus...

On February 12, the Superior Court of Justice (STJ) initiated a ruling that may have important repercussions on the use of writs of mandamus to obtain a declaration of rights to offset tax overpayments. The discussion relates to a motion to decide...

The Judiciary, although not in a uniform manner, has formalized some guidelines for confronting the coronavirus pandemic. Some courts have suspended attendance to the public, hearings, in-person trial sessions, except for urgent measures and the...

ME Ordinance No. 13/20, issued on February 13, made a series of amendments to MF Ordinance No. 479/00, which deals with the accreditation of financial institutions to provide federal revenue collection services. One of them is the change in the...

On February 19, the Joint Commission for Executive Order No. 899/19 approved the text of the bill to convert the Executive Order (MP) in law, which is now to be voted in the Chamber of Deputies. The so-called Taxable Person MP was published on...

The decision regarding the exclusion of ICMS tax from the PIS and Cofins tax calculation bases, currently one of the most anticipated tax issues in Brazil, was postponed by the Federal Supreme Court (STF) on November 28 and there is no forecast for...

More than a decade after the decision granted by the First Section of the Superior Court of Appeals (STJ) recognizing taxpayers' right to claim an offset as a matter of defense in motions to stay tax foreclosure, precedents can still be found, even...

Since the Federal Supreme Court (STF) recognized, in 2016, the right to a refund of the difference in the Tax on Circulation of Goods and Services (ICMS) paid in excess of the tax substitution regime when the actual tax basis of the transaction is...

Section 54 of Law n.9,430/96 (Law 9430) provides that legal entities that adopt the presumed profit regime for purposes of corporate income tax (CIT) shall, in the first calculation period in which they are subject to that regime, submit to...

Tax

Law 9,041/20: Rio de Janeiro reduces ICMS tax on maritime diesel fuel and grants a reduction in interest and fines to taxpayers who extract oil and natural gas, process natural gas, and manufacture oil refining products

The tax siege on the digital economy

End of the casting vote on CARF: an objective analysis

The new tax challenges for the natural gas industry in Brazil

Collection of social security contribution on co-pay for benefits received by employees

The new types of tax settlement

Tax measures adopted in Brazil and worldwide in the context of the pandemic

STF defines taxpayer for ICMS-Import tax

Social security contributions during the covid-19 pandemic

MP 930: Tax treatment of foreign exchange variations on investments abroad made by financial institutions and others authorized by Bacen

Inclusion of wharfage services in customs valuation is a new breach of legal certainty

Measures for suspension of collection activities and renegotiation of overdue tax debt

STJ rules on the use of writs of mandamus for declaration of rights to offset tax overpayments

The Coronavirus and the Judiciary's routine

Accreditation of fintechs for federal revenue collection services

Taxable Person Executive Order: details on the bill that will be voted on by the Chamber

Softening of effects at the STF

What kind of offset may be argued in motions to stay tax foreclosures? The STJ will need to revisit this topic to eliminate uncertainties

Can the state of São Paulo charge ICMS-ST supplement when the actual amount of the transaction is higher than the presumed amount?

The illegality of the rule that requires the taxation of deferred amounts upon change of CIT regimes

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