'Resolve Já' program is approved by Alesp
Last Wednesday (27/09), 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 […]
The return of the Quality Vote in CARF
This week, Law No. 14,689/2023 was enacted, definitively repealing the tie-breaking rule in favor of the taxpayer in trials held before the Administrative Council of Tax Appeals ("CARF"). In the event of a tie, the vote of the President of the Panel, a representative of the Treasury, will prevail. This is certainly a provision that guarantees a victory for the Tax Authorities […]
Federal Government publishes provisional measure and changes rules for treatment of investment subsidies
Amid subsequent changes to the matter spearheaded by the Ministry of Finance, we see the publication this Thursday (August 31) of Provisional Measure (MP) No. 1,185/2023, which substantially alters the rules regarding state tax incentives and their use by taxpayers, if approved by the legislature. The main novelty concerns the inclusion of investment subsidies, a type of […]