Publications | Tax 6wo2v
The Coronavirus and the Judiciary's routine m28s
Some courts have suspended public service, hearings, and in-person sessions. See the rules promulgated thus far.
Accreditation of fintechs for federal revenue collection services 5n7165
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.
Taxable Person Executive Order: details on the bill that will be voted on by the Chamber 39691k
On February 19, the t 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 October 17, 2019, with the purpose of regulating tax transactions, which has been itted by the National Tax Code for over 50 years. The measure aims to reduce tax litigation and to fill the public coffers for debts deemed irrecoverable or difficult to recover.
Can the state of São Paulo charge ICMS-ST supplement when the actual amount of the transaction is higher than the presumed amount? 1d6u45
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 lower than the presumed one (Extraordinary Appeal (RE) No. 593.849) there has been discussion of whether the states of the Federation, ed by the same precedent, could charge the ICMS-ST supplement in transactions where 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 6w4pz
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 taxation the balance of the amounts whose taxation was deferred during the adoption of the real profit regime.
What kind of offset may be argued in motions to stay tax foreclosures? The STJ will need to revisit this topic to eliminate uncertainties 2i3c6
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 within the STJ itself, not authorizing the claim, based on a mistaken interpretation of the vote drafted by Justice Luiz Fux.
Softening of effects at the STF 5q272
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 when it will be handed down. As issue is the judgment of the motion for clarification filed by the National Treasury in the case Imcopa (RE 574706), in which the theory was set that there was general repercussion in whether the ICMS tax is not a part of the calculation basis for the assessment of the PIS and Cofins taxes. Among allegations of omissions and contradictions, the National Treasury requested softening of the effects of the judgment, so that it produce effects only after the judgment of the motions for clarification. Due to the enormous relevance of the case, once again the softening effects has gained prominence in the Brazilian tax scenario.
TRF-2 sets aside penalty of forfeiture in case of detour during customs transit 453o1v
The penalty of forfeiture of property is one of the most severe and extreme penalties contained in Brazilian law. Despite its confiscatory nature, the Federal Supreme Court (STF) has already abstractly recognized its validity and compliance with the current Federal Constitution (RE 251.008-AgR/DF, Opinion drafted by Justice Cezar Peluso, First , published in the Official Gazette of the Judiciary on June 16, 2006).
Leaving Brazil: Procedures and Risks to Observe 3mr3r
A growing number of Brazilians have opted to live abroad in recent years. The reasons for this choice are manifold: while in previous decades they were linked to employability and formation of equity, today they are more related to quality of life, economic stability, and security.
MP 905 fights understanding adopted by CSRF in issues relating to payment of PLR 3b71k
Beginning the series of articles on the changes implemented by Executive Order No. 905, published on Tuesday, November 12, we review below changes in the rules for creating and paying a Profit Sharing Plan (PLR).
MP 905/2019 changes requirements for payment of s 4g6s2f
Continuing the series of articles on the changes implemented by Executive Order No. 905, published last Tuesday, we review below the changes regarding the payment of bonuses by companies to their employees.
Legal Taxpayer Executive Order: types of settlements allowed between debtors and the government 60464x
Executive Order (MP) No. 899/19, already known as the Legal Taxpayer's Executive Order, was published on October 17 of this year with the purpose of reducing tax litigation and recovering debts classified as irrecoverable or difficult to recover. To this end, the MP provides for the possibility of settlement to end istrative or judicial disputes at the federal level.
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