Publications | Tax 6wo2v
Changes in ISS introduced by Complementary Law No. 157/2016 cause legal uncertainty 186o3d
Abuses by the State and especially by the tax authorities to impose taxes without proper legal are not uncommon. This routine fact, in addition to the excessive tax burden, the enormity of instrumental duties, and the extremely high interest rates on arrears and fines, creates a very difficult environment for Brazil's economic development.
CARF plenary session approves 21 new precedents 2u2i36
The Plenary Session of the istrative Council of Tax Appeals met on Monday, September 3, to review 32 proposals for new precedents and to update and cancel certain precedents in force.
ISS vs. ICMS in taxing streaming and accessing software in the cloud 5m1t5c
Brazil has for years been witnessing an intense debate regarding the constitutional jurisdiction to tax the most varied of legal deals involving digital assets, more precisely software, whether it is the ICMS, ISS, or neither of the two.
ICMS excluded from the tax base of contributions to PIS and COFINS - position of the RFB 5321
On March 15th, 2017, the Federal Supreme Court (STF) judged Extraordinary Appeal No. 574.706/PR (with recognized general repercussion), in which it was established that the ICMS is not included in the tax base for contributions to PIS and Cofins.
Executive Branch of Rio de Janeiro regulates the special program for the payment of tax debts and fines of the state ing office 1c552o
The tax amnesty enacted by the Rio de Janeiro State was just regulated through Decree 46.453/2018, published on October 11, Resolution Sefaz 333/2018 and Resolution PGE 4280/2018, both published on October 22. The deadline for enrollment into the amnesty program is of 30 days from November 1, 2018.
STJ recognizes right to PIS and COFINS credits arising from expenses with transportation of vehicles from the manufacturer to the dealer's headquarters 4l3z27
The 1st of the Superior Court of Justice (STJ), in the judgment on Special Appeal No. 1.477.320, recognized the right to PIS and Cofins credits in relation to transportation in transactions to purchase vehicles from the manufacturer by the dealer with the purpose of later resale to the final consumer.
State of Rio de Janeiro institutes a new special program for the payment of tax debts and fines of the state ing office 3d2c5w
The Government of the State of Rio de Janeiro has enacted a new special program for the payment of tax debts and fines from the State ing Court, through Complementary Law 182/2018 (LC 182/2018), published last Friday (September 21). Justified by the need to pay the 13th salaries of the Executive's officers, the measure came as an exception to Complementary Law 175/2016, which prohibited the grant of amnesty or remission of tax debts by the State of Rio de Janeiro for 10 years.
CSLL: possibility of collection even when there is a final and unappealable decision to the contrary generates legal uncertainty 324gg
The Federal Supreme Court (STF) recognized the constitutionality of the Social Contribution on Net Income (CSLL) on July 1, 1992, by means of the decision rendered in RE No. 138.284/CE. This position was confirmed in a consolidated manner in ADI No. 15/DF, decided on June 14, 2007.
Main points of CAT Ordinance No. 59/18 z1ud
CAT Ordinance No. 59, published on July 6th by the State of São Paulo, governs the activities of logistics operators that store goods belonging to third-party ICMS taxpayers. Among the relevant points, we highlight:
Changes brought in by ICMS Convention No. 51/18 6a23f
ICMS Convention No. 51/18, published on July 5th, amended ICMS Convention No. 190/17, which governs, under the authorized in Complementary Law No. 160/2017, the remittance of tax credits arising from exemptions, incentives, and tax or financial-tax benefits established in disagreement with the provisions of letter "g" of item XII of paragraph 2 of article 155 of the Federal Constitution, as well as the corresponding restitutions.
Law re-establishes prohibition on offsetting IRPJ and CSLL 1j4e4c
Taxpayers will no longer be able to offset federal tax credits with debts related to the monthly collection due to IRPJ and CSLL estimates, according to Law No. 13,670/2018, published on May 30 (inclusion of item IX in paragraph 3, article 74, of Law No. 9,430/1996). In 2008, Presidential Decree No. 449 had already included this restriction in tax legislation, but it was not converted into law, and the measure ceased to be effective as of 2009.
Carf's recent decision has impacts on the systematic interpretation of section 170-A of the CTN in the light of institutes of general repercussion and repetitive appeals 6p2pa
The right to a tax offset recommends reflection on the rules issued by the legislator that shape such offsets. Among the rules, special mention should be made of section 170-A of the National Tax Code (CTN), introduced by Complementary Law No. 104/2001 (LC 104/01).
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