Tax Pills #02: The 5 Changes Every Producer Needs to Understand
Tax Pills: The 5 Changes Every Producer Needs to Understand Tax reform is a topic that tends to be daunting—and for good reason. There are hundreds of articles, new acronyms, overlapping deadlines. But when looking specifically at agribusiness, it's possible to summarize the most relevant transformations in five structural changes that every producer needs to understand.
Tax Pills #01: The Regulations Have Arrived — Now What?
Tax Pills: Agribusiness and Tax Reform Overview | Publication of Regulations Last week, two documents definitively changed the tax landscape for those who produce in the agricultural sector. The IBS Regulation — published through CGIBS Resolution No. 6 of 2026 — and the CBS Regulation — established by Decree No. 12,955 […]
Tax Reform: Challenges of the IBS and CBS for Bars and Restaurants
An analysis of the main compliance challenges and recommendations for the sector. Decree No. 12,955, of April 29, 2026, which regulates the Social Contribution on Goods and Services (“CBS”), and Resolution CGIBS No. 6, of April 30, 2026, which regulates the Tax on Goods and Services (“IBS”), were published, and […]
Tax Reform Regulation Advances: First Acts of CBS and IBS Published
Regulation of Tax Reform Advances: First Acts of CBS and IBS Published Three fundamental normative acts were published today, April 30, 2026, marking a decisive step in the regulation of the new consumption tax in Brazil: 1. Decree No. 12,955/2026 Regulates the Contribution on Goods and Services (CBS), detailing rules […]
Taxation of the Recycling Chain: The Consolidation of the PIS/COFINS Regime by Law No. 15,394/2026, after the enactment of Bill No. 1,800/2021
Nova lei reestrutura a tributação da cadeia de reciclagem Como antecipamos em análise publicada em 06 de abril de 2026, o PL nº 1.800/2021 reconfigurava os arts. 47 e 48 da Lei nº 11.196/2005 para restabelecer a neutralidade tributária na cadeia de reciclagem. O que muda com a Lei nº 15.394/2026 Foi publicada, em […]
Taxation of the Recycling Chain: Current Regime, Bill No. 1,800/2021 and Impacts of Tax Reform
Current Regime and Impacts of Tax Reform Tax regime for the recycling chain before the Supreme Federal Court Articles 47¹ and 48² of Law No. 11,196/2005 structured a neutrality regime for the recycling chain. Article 47 prohibited the crediting of PIS/Pasep and COFINS on the acquisition of waste, while Article 48 suspended […]
MP reinstates payroll, revokes Perse benefits and limits compensation
The Federal Government, in yet another attempt to increase revenue, published Provisional Measure (“MP”) No. 1,202/2023, which considerably increases the taxation borne by taxpayers through the re-taxation of payroll taxes, the revocation of benefits from the Emergency Program for the Resumption of the Events Sector (“Perse”) and the limitation of the offset of credits arising from […]
Tax Reform is enacted
Last week, on a historic day (December 20, 2023), after 40 years of discussion (and waiting), Constitutional Amendment No. 132, the Tax Reform, was enacted. It will bring profound changes to the current tax system, specifically regarding consumption taxation. The solution envisaged by the Reform consists, in short, of converting/unifying five existing taxes in our […]
Bill approved on taxation of investments abroad
At the end of November, the Federal Senate approved Bill (“PL”) No. 4,173/23, which promoted and established relevant changes in the rules for taxing income earned by individuals in financial investments and controlled entities abroad, as well as in relation to investments held via trusts abroad, and in the taxation of funds […]
Tax Reform was approved in the Federal Senate
Last week, the Federal Senate approved, in two rounds, the Consumption Tax Reform – Proposed Constitutional Amendment No. 45 (PEC No. 45). Despite the various exceptions and regimes favored in the text, it maintains its basic characteristics regarding the implementation of Value Added Tax (“VAT”) in Brazil. The […]