Tagged with: Tax

By unanimous decision, the 2nd Panel of the Superior Court of Appeals (STJ) recognized the illegality of the early revocation of the tax incentive provided for in Law 11,196/05, known as the Asset Law. Through the Digital Inclusion Program, the law...

Can a normative instruction alter the calculation methodology prescribed by law for determining the transfer price in import and export operations involving goods, services, or rights? Must the taxpayer calculate the transfer price pursuant to...

Sinief Act 26/22 was published on 6 July in the Official Gazette, amending the Sinief Act 01/21, which establishes a differentiated treatment of ICMS applicable to natural gas processing. The Sinief Act 26/22 aims at improving and bringing greater...

The Constitutional Amendment 123/22, enacted on July 15, made relevant changes to the federal and state tax regime applicable to fuels, especially to establish competitiveness differential for biofuels in relation to fossil alternatives. Among the...

Since July 1st, when it was published in the extra edition of the Official Gazette of the State of Rio de Janeiro, it is in force the Decree 48,145/22, which sets the maximum ICMS rate in the State for internal transactions and services...

Leonardo Martins and Andre Araujo de Andrade The Attorney General's Office of the State of Rio de Janeiro (PGE-RJ), through the Joint Service Order - OSC PG-02/PG-03/PG-19 01/2022, regulated the procedures necessary for the administrative...

In a unanimous judgment, the 1st Section of the Superior Court of Justice (STJ) granted the claim of the National Treasury to reaffirm its position regarding the possibility of maintaining the seizure of bank deposits via the BACENJUD system even...

Taxpayers were surprised earlier this year by an important decision of the Superior Court of Justice (STJ) in the case file of Special Appeal 1.826.124/SC. The 1st Class of the Court unanimously recognized the possibility of customs review even...

Defined as the "word of the year" of 2021 by Collins Dictionary, the NFT, acronym for the term Non-Fungible Token (or, in Portuguese, ”token não fungível”), has increased the attention from entrepreneurs and investors in recent years....

A recurrent and still controversial topic in the scope of the Administrative Tax Appeals Board (Carf) is the application of an isolated fine of 50% for non-payment of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL)...

The Federal Supreme Court (STF) has unanimously decided to consider April 20, 2021, as the starting date for the effects of the decisions handed down in Direct Actions of Unconstitutionality (ADIs) that declared state laws unconstitutional...

Companies have challenged in court the obligation to pay social security contributions (employer's, third-party, and Environmental Labor Risk - RAT) on amounts paid to minor apprentices, considering the peculiar nature of this labor relationship....

In response to the great expectation of taxpayers on the topic, the Brazilian Federal Revenue Service (RFB) and the Attorney General of the Brazilian Treasury (PGFN) issued, on May 3, 2022, Notice 09/22, which deals with the settlement of tax debts...

Complementary Law 192/22 regulated the iCMS single-phase incidence regime on fuels, provided for in Article 155 paragraph 2nd, XII, ‘h’ of the Federal Constitution, among other measures. The single-phase regime shall be applicable to the...

The ICMS Agreement 16/22, published in the Official Gazette on March 25, regulated the single-phase incidence of ICMS for diesel oil, establishing the following rates in the transactions with the product: FUEL AD REM RATE (R$/PER LITER)...

The majority of the justices of the Federal Supreme Court (STF) dismissed Direct Action for Unconstitutionality (ADI) 4980, following the opinion of the reporting justice, Nunes Marques. The score was eight votes for dismissal of the action against...

In line with the objective of bringing the tax authorities and taxpayers closer together, reducing tax litigation through the use of alternative or appropriate methods, PGE Resolutions 4826 and 4827, of March 16, 2022, were published in the...

The federal government published last March 22 three measures to encourage the production of biogas and biomethane, entered into jointly by the Ministry of Environment (MMA) and the Ministry of Mines and Energy (MME). Decree 11,003/22 instituted...

The Superior Chamber of the Court of Taxes and Fees of the State of São Paulo (TIT) judged, in the thematic session held on March 24, appeals that deal with the cancellation of ICMS credits arising from the acquisition of taxpayer goods from the...

In the opening article of the monthly column "Carf's Judgments", the theme could be no other than discussions involving the “casting vote”. The existence of a tiebreaker that favors the tax authorities, or the taxpayer, has long permeated the...

Tax

STJ: premature revocation of the Asset Law tax incentive is illegal

Transfer price for IRPJ and CSLL calculation

CONFAZ improves rules applicable to natural gas processing

Constitutional Amendment modifies biofuel tax regime

State of Rio de Janeiro sets maximum ICMS rate

Consensual settlement of ICMS shares on contracted claims

Maintenance of seizure via BACENJUD system

STJ affirms the position that the customs review are possible regardless of the clearance verification channel elected

How to tax NFTs

Unstable case law on the application of isolated fines simultaneously with ex-officio fines

Inheritances and donations from abroad are not subject to ITCMD until a complementary law is passed by the Brazilian Congress

Levy of social security contributions on amounts paid to minor apprentices

Transactions in cases of goodwill

Complementary law regulates single-phase collection of ICMS on fuels

ICMS Agreement regulates single-phase ICMS collection on diesel oil

STF declares valid the rule that prevents the Federal Revenue Service of Brazil from sending tax representations for criminal purposes to the MPF before the final administrative decision

Dispute resolution methods in the State of Rio de Janeiro

New incentive measures for the biogas and biomethane sector

TIT requires ICMS agreement to accept ICMS credit in acquisition of goods from the Manaus Free Zone

Carf: constitutionality of the tiebreaker favorable to the taxpayer will be assessed by the Supreme Court

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