STJ excludes ICMS-ST from the PIS and COFINS calculation bases
In November, the Supreme Federal Court (“STF”) heard ADIs 7,066, 7,070 and 7,078, discussing the correct time at which the States could have charged ICMS-Difal. The issue was known to taxpayers, many of whom appealed to the Judiciary to avoid charging the tax […]
STJ excludes ICMS-ST from the PIS and COFINS bases
Last week, the Superior Court of Justice concluded the judgment of Repetitive Theme No. 1,125, and established the thesis that “ICMS-ST does not form the basis for calculating PIS and COFINS contributions owed by the substituted taxpayer in the progressive tax substitution regime”. Theme No. 1,125 of the Repetitive Appeals refers to […]
São Paulo approves Tax Transaction for debts registered in active debt
Law No. 17,843/2023 was published, creating the “Acordo Paulista” program in the State of São Paulo, capable of promoting better conditions for carrying out a settlement transaction for disputes related to the collection of tax or non-tax debts from the Public Treasury, registered as active debt in the State of São Paulo. The new […]
STF schedules ICMS-Difal trial for November 22nd
The Supreme Federal Court has scheduled for trial on November 22nd the Direct Actions of Unconstitutionality (ADIs) No. 7,066, 7,070 and 7,078, which discuss and question part of Complementary Law No. 190/2022, which amends the Kandir Law (LC 87/1996) to regulate the collection of the ICMS Tax Rate Differential on operations and services […]
STJ to rule on important tax issues this week
The trial of important tax theses is scheduled for October 25, 2023 (Wednesday), by the First Section of the Superior Court of Justice (“STJ”), the body responsible for unifying precedents among the two Panels that judge tax issues in that Court. We emphasize the following judgments: Theme No. 986 of the Repetitive Appeals refers to the thesis of […]
'Resolve Já' program is approved by Alesp
Last Wednesday (09/27), the Legislative Assembly of the State of São Paulo (Alesp) approved Bill (PL) No. 1,246/2023, a regulation that aims to establish the program called “Resolve Já”, an initiative of SEFAZ-SP with the objective of bringing better conditions for the negotiation of ICMS debts between the São Paulo Tax Authority and the Taxpayer of […]
Sefaz-SP publishes rules for transferring accumulated ICMS credits
The São Paulo State Finance and Planning Department (Sefaz-SP) published, this week, Ordinance CAT No. 03/2022, which regulates the first round of authorization for the transfer of accumulated credit from the Credit Liquidity Expansion Program for Taxpayers with a History of Acquisitions of Goods Intended for Fixed Assets (ProAtivo). The […]
STJ will rule on the exclusion of ICMS-ST from the PIS and COFINS calculation basis
The 1st Section of the Superior Court of Justice (STJ) will judge Special Appeals 1,896,678/RS and 1,958,265/SP, under the Repetitive Appeals system, in which the possibility of excluding the Tax on Circulation of Goods and Services due under the substitution tax system (ICMS-ST) from the calculation basis for contributions to the Integration Program […]
STF judges the effects of the decision that removed the incidence of ICMS between establishments owned by the same person
The Supreme Federal Court (STF) will resume this Friday (12/10) the trial of the declaratory appeals in the Declaratory Action of Constitutionality (ADC) No. 49, which dismissed the collection of ICMS on the transfer of goods between establishments owned by the same owner. The action was tried in April of this year, when the STF declared some […]
Senate approves bill regulating Difal collection
The Senate approved this Monday (12/20) the Complementary Bill (PLP) 32/2021, which aims to regulate the collection of the differential in rates (Difal) due on interstate remittances to end consumers who are not ICMS taxpayers. The PLP was approved in an extraordinary session, at the request of the governors, who fear that the bill will not come into force […]
