Publications | Tax 6wo2v
Levy of social security contributions on amounts paid to minor apprentices 4y1654
For the tax authorities, young apprentices are linked to the Brazilian General Social Security Regime and compulsorily insured, which justifies the requirement of social security contributions. But decisions to the contrary have been handed down in federal courts.
Transactions in cases of goodwill 5y3u3r
The new rule defines the types of debt that can be negotiated and the obligations to be fulfilled by the taxpayer who opts for the new kind of settlement.
Complementary law regulates single-phase collection of ICMS on fuels 2h1y1h
Tax will focus once on the supply chain and should be collected by producers or importers.
ICMS Agreement regulates single-phase ICMS collection on diesel oil 20456h
Fixed rate of R$ 1,006 on liter of diesel begins to be charged on July 1. States were also allowed to use equalization factors of the tax burden.
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 istrative decision 6c1m1s
The reporting judge, Justice Nunes Marques, found that the rule meets the principle of reasonableness, and most justices followed him.
Dispute resolution methods in the State of Rio de Janeiro 5v422o
New rules regulate procedural case settlements and the voluntary settlement of disputes involving the State Public istration. The purpose is to reduce tax litigation and istrative and judicial disputes.
New incentive measures for the biogas and biomethane sector xl1w
Decree No. 11,003/22 paves the way for negotiations between the private sector and the Brazilian government to structure new projects in the segment.
TIT requires ICMS agreement to accept ICMS credit in acquisition of goods from the Manaus Free Zone 6o6b32
Interpretation of the court gives room for discussion, because it does not with the standard and legal regime applicable to the Manaus Free Trade Zone.
Carf: constitutionality of the tiebreaker favorable to the taxpayer will be assessed by the Supreme Court 2g2g25
Supreme will continue trial of actions that discuss the constitutionality of the rule that "extinguished" the quality vote, on March 23.
Consultation Solution 183/21 and the timing of taxation by IRPJ and CSLL of judicially recognized illiquid claims 1v195v
Although the answer presents advances, a time frame defined to attract the incidence of the two taxes is questionable.
STJ standardizes jurisprudence on the right to maintain Excise Tax (IPI) credit in non-taxed outflows 5b4pl
The Court's First Section asserts that it is legitimate to maintain the credit given concerning the Brazilian tax on industrial products (IPI), including products exempt from the tax, making obsolete the Precedent 20 that Carf had applied.
Deadline to request extension of Ex-tariff ends this month 4p45u
All those interested have until February 28 to express their views. In the same period, representatives of the national industry can manifest against the regime's extension.
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