Sefaz/SP changes regulation of special regimes in relation to deadlines and exemption from analysis of tax regularity of the taxpayer.
Brazilian legislation on the taxation of investments abroad will undergo major changes if Bill 4.173/23 is approved in its entirety. These changes could impact the way Brazilian investors and companies operate and invest in assets outside the country.
Companies of this type usually operate in the service sector, which could be penalized by the adoption of a standard rate.
Legal framework for guarantees, which changes the rules for taxing non-resident investments, is approved by the House of Representatives and goes to presidential sanction.
Contrary to understanding after the Labor Reform, RFB understands that the amounts arising from the suppression of the break for rest and meal are part of the contribution salary.
Tax authorities restrict the application of the understanding issued by the STJ in Theme 1,182 and give new contours to the discussion.
Ordinance changes rules of analysis and makes it more difficult to obtain exemption from issuing of Tax Infraction Notices.
Approved by the Senate, a bill of law that regulates the subject will be voted on by the House of Representatives. Legislative amendments aim to maintain the non-cumulativeness method and the enjoyment of tax benefits.
We have prepared this e-book with insights from our partners on the main impacts of applying the new rules, the transactions covered within their scope, and the contentious issues. Take a look!
Carf’ vision and STJ's position in special appeal 1,999,532/RJ.
STF defines that the fee charged by insurance companies are subject to the incidence of these taxes.
The STJ's understanding on suspension of protest and registration in Cadin in tax foreclosures guaranteed by performance bond or bank guarantee.
An analysis of Bill 2,384/23 and ADIs 6,399, 6,403, and 6,415.
Text approved is the substitute of the rapporteur and will now be submitted to the analysis by the Senate.
In this e-book, we summarize what you need to know about the text of the Tax Reform to be considered by the Senate and how Machado Meyer can help you identify the impacts of possible changes for your business.
