Lecture on Management and Planning of ICMS and ICMS-ST in the context of Tax Reform
On August 13th, our partner André Martins will be present as a speaker at the 18th Fiscal Management & Speed Forum, promoted by Confeb | Live University, addressing the main aspects related to the management and planning of ICMS and ICMS-ST over the next decade, considering the changes implemented by the text of the Reform […]
Taxpayer obtains injunction to waive 5-year limit for tax credit offset
At the beginning of July 2024, the 2nd Federal Court of Jundiaí issued a preliminary decision that allowed a cosmetics manufacturing company to file a Declaration of Compensation (DCOMP) using credit after the five-year period from the final judgment of the court decision that generated it. The credit, calculated at its original value […]
Tax
STF extended payroll tax relief until September
Last Tuesday (16/07), the STF granted an extension of the deadline for the Legislative and Executive branches to agree on which measures will be adopted for financial compensation in view of the possible loss of revenue in the event of maintaining the payroll tax exemption until 2027 for seventeen sectors of the economy and the social security contribution rate […]
In an interview with Estadão, our partner in the tax area comments on changes in taxes and what to expect in the coming years
Last Saturday, July 6th, partner André Martins gave an interview to the newspaper ESTADÃO, addressing the expected impacts on companies as a result of the tax reform. André emphasized immediate precautions, such as reviewing long-term contracts, as one of the measures that companies have been adopting to neutralize the impacts of the reform. To […]
STF will resume trial on the exclusion of ISS from the PIS and COFINS calculation basis
The Brazilian Supreme Federal Court (STF) has scheduled for August 28, 2024, the in-person trial of Theme No. 118 of General Repercussion, which discusses the exclusion of ISS from the calculation basis of the contribution destined to the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS). This thesis, […]
Federal Revenue regulates DIRBI, an additional obligation for companies with tax benefits
On June 17, 2024, the Federal Revenue Service, through Normative Instruction (IN) No. 2,198/2024, regulated the Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature (Dirbi), which consists of an accessory obligation established by art. 2 of Provisional Measure No. 1,227/2024 to gather information on federal taxes that were not […]
1st Panel of the STJ decides that expenses with bank correspondents are part of the PIS/COFINS basis
Last week, the 1st Panel of the Superior Court of Justice, in the judgment of AREsp No. 2.001.082, established that expenses incurred by financial institutions with banking correspondents should be included in the calculation basis for PIS and COFINS. Regarding the context of the discussion, taxpayers claim that expenses with the hiring of banking correspondents […]
STF defines modulation of effects of the third vacation
Last Wednesday, 06/12/2024, the Federal Supreme Court (“STF”) determined that the incidence of social security contributions on the constitutional third of vacations will only occur after the date of publication of the minutes of the judgment on the merits of the discussion, which occurred on 09/15/2020, except for contributions already paid and not challenged in court until said date, which […]
Establishment of the São Paulo Plan in the Right Direction
On May 23, 2024, the Government of the State of São Paulo published Decree No. 68,538/2024, which instituted the São Paulo in the Right Direction Plan, establishing guidelines that aim at “expanding investment, efficiency of public spending, reducing current expenses and modernizing the state Public Administration”. In this context, it is worth highlighting […]
