Tagged with: Tax

At the end of December and in the first week of January, the state of São Paulo published several decrees to extend the term of validity of certain tax incentives, as already discussed by our tax team. Considering that the non-extended tax...

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Published on September 16, 2024, Law No. 14,973/24, among other provisions, added paragraphs 21 and 21-A to article 8 of Law No. 10,865/04, which provides for the additional Cofins-Importation. According to the paragraphs introduced, there will be...

The Federal Constitution, in its article 150, paragraph 7, provides that "the law may attribute to a taxpayer of tax obligation the condition of being responsible for the payment of tax or contribution, whose taxable event must occur later". This...

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Through Decree 63,865/24, published in the Official Gazette of the City on November 4, the City of São Paulo reopened the deadline for entry into the 2024 Incentivized Installment Program (PPI) – initially instituted by Law 18,095/24 and...

The enactment of Constitutional Amendment 132/23 introduced significant changes to the Brazilian tax system, with potential impacts on various aspects of distributed generation (DG) projects. There are, at the moment, a series of tax incentives...

On September 11, the Superior Court of Justice (STJ) issued a binding precedent on Topic 1,226, , to define the incidence of Individual Income Tax (IRPF) on stock options offered by companies to employees. The understanding established by the...

On September 23, Ordinance 165/24 of the General Coordination of Customs Administration (Coana Ordinance 165/24) was published in the Brazilian Official, which provides for import operations and procedures for processing import customs clearance...

Published in the Federal Official Gazette (DOU) on September 16, Law 14,973/24 brings important tax changes, among which the following stand out: transition regime of the Social Security Contribution on Gross Revenue (CPRB); updating the value of...

The Decree of the State of Rio de Janeiro 49,219/2024, published on July 26, improves the rules for the compliance with ICMS ancillary obligations in transactions carried out by Consortia in activities related to exploitation and production of oil...

Law 14,939/24, published on July 31, makes it more flexible to prove the occurrence of a local holiday at the timing of appeals. The legal amendment modifies paragraph 6[1] of article 1,003 of the Code of Civil Procedure of 2015 (Law 13,105/15)....

Foreign trade issues are subjected to the rigors of tax validity and anteriority in a softened format, due to the dynamism of the activities involved and the relevance and need for customs control. However, this does not mean that the setting of...

On July 8, the Rio de Janeiro State Treasury Department (Sefaz/RJ) published the Sefaz Resolution 675/24, which makes it mandatory to communicate data regarding the processes of classification and adherence to ICMS tax benefits of a non-general...

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The Attorney General's Office for National Treasury and the Special Secretariat of the Federal Revenue of Brazil have issued two notices with proposals for the settlement of federal tax credits. The aim is to offer new methods for taxpayers and...

Brazil needs to increase liquidity and establish taxation to let gas swap contracts unlock constraints on biomethane trade, industry observers said. Check out the full story. (Argus -...

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Our eBook provides detailed insights into the new legislation on the subject. Published on January 10, 2024, Law No. 14.801/24 introduces a new type of debenture in the infrastructure sector, with specific tax benefits and significant...

Elected as a national priority, the tax reform will unify the main taxes on consumption in order to improve Brazil's business environment and boost its economic growth. To help you understand the changes and the impact of these transformations on...

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The Secretariat of Finance and Planning of the State of São Paulo (Sefaz/SP) republished, on August 9, the SRE Ordinance 52/23, which amended the regulation of requests for special regimes provided for in articles 479-A and 489 of the ICMS...

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Brazilian legislation on the taxation of investments abroad will undergo major changes if Bill 4.173/23 is approved in its entirety. These changes could impact the way Brazilian investors and companies operate and invest in assets outside the...

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The agenda of the moment is undoubtedly the tax reform. Despite the wide-ranging debate on the subject in recent years, the most recent discussions in the National Congress make it clear that the proposal, in addition to lacking definitions on how...

On October 3, 2023, the Brazilian National Congress approved the bill of law n. 4,188/2021 (known as the “legal framework of guarantees”) that among other changes, modified the legal requirements for the application of 0% Withholding Income Tax...

Tax

State of SP publishes decrees to extend tax incentives

Gradual reduction of the additional COFINS-import starts this year

States use trigger to increase ICMS-ST

São Paulo city hall reopens deadline for joining PPI 2024

Impacts of Tax Reform on distributed generation projects

Stock options: current scenario and the judgment of topic 1,226 in the STJ

New rules for import operations

Law 14,973/24 and its developments in tax rules

New rules for oil and natural gas consortia in the state of Rio de Janeiro

CPC: proof of local holiday in appeals is made more flexible

Are barriers to the import of used capital goods unrestricted?

SEFAZ/RJ introduces new obligation on ICMS Tax Incentives

New proposals for federal tax credit transactions

Swap operations could unlock Brazil’s RNG

Ebook: New Infrastructure Debentures: Understanding Law No. 14.801/24

Ebook: Essential guide to the consumption tax reform: main changes and impacts for your business

State of São Paulo changes regulation of special regime

Ebook: Bill of law 4,173/2023: changes in the tax treatment of offshore assets in Brazil

What about startups in the Tax Reform?

FIP: change in the tax regime for non-resident investors

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