Federal Government submits Bill on Investment Subsidies
Last week, the Federal Government forwarded to the Chamber of Deputies, dealing with the rules regarding state tax incentives and their use by taxpayers, Bill (PL) No. 5,129/2023, designed to replace the text of Provisional Measure No. 1,185/23 and encourage consideration of the matter by the Federal Legislature in 2023. This measure […]
Chamber approves bill that taxes exclusive funds
Last week, the Chamber of Deputies approved Bill (PL) No. 4,173/2023, which regulates and establishes new rules for taxing investments held by individuals abroad, including through offshore accounts, trusts, and investments in cryptocurrencies (“virtual assets”). As expected, the bill incorporated several provisions from Measure […]
STJ – Summary of the judgments on tax theses from 10/25
As widely reported, the First Section of the Superior Court of Justice (STJ), the body responsible for unifying precedents on tax matters in that court, was scheduled to hear important tax cases on October 25th. Among the main trials on the STJ's agenda, the following stand out: – Topic No. […]
New deadline for negotiating tax credits for active debt
On October 2, the Attorney General's Office of the National Treasury (PGFN) published PGDAU Notice No. 4/2023, which extends the possibility for taxpayers to join Federal Tax Transactions, an institution created to facilitate the negotiation of debts registered as active debts with the Union. There are several modalities eligible for membership, divided between […]