Changes imposed by legislation have a high impact on a fast, dynamic, and fluid business model.
The measure is seen as one of the greatest tools of tax justice ever introduced into the Brazilian legal system. Our lawyers analyze its effects on ongoing cases at the administrative and judicial levels.
With the launching of the New Gas Market program in 2019, Brazil entered a new phase of projects in the various stages of the natural gas industry chain, intending to promote the sector's competitiveness. To move forward, Brazil must face a series of tax challenges, which our attorneys analyze in this article.
Businesses are subject to fines if they disregard the tax authorities' guidelines. However, court decisions recognize the possibility of excluding employee co-pay from the calculation basis for social security contributions.
Brazilian taxpayers can repay unrecoverable debt with the Federal Government in installments and with a discount. See criteria and conditions set by the PGFN and the Ministry of Economy for tax settlements.
In Brazil, some proposals go against those adopted by other countries and recommended by the OECD. While abroad the concern is to support businesses’ economic activity, Brazilian legislators discuss how to increase taxes both at the federal and state levels.
The court decision has written a new chapter in the dispute between Brazilian states over the power to levy taxes on imports, in the so-called “war of the ports."
Employers may challenge the imposition of social security contributions on payments to employees dismissed due to the pandemic.
Measure aims to mitigate the influence of these transactions in the Brazilian foreign exchange market and reduce operating costs, especially those related to margin deposits.
STJ changes the calculation base for import duties. Our lawyers analyze the impacts from this reversal in the court's position, after a decision favorable to taxpayers was handed down three years ago.
The Ministry of Economy issued Ordinance No. 103/20 authorizing the Attorney General of the National Treasury to adopt a set of measures to suspend collection activities and facilitate renegotiation of overdue tax debts due to the coronarvirus pandemic (covid-19).
Court decision may end the confusion that led the issue to be reviewed again, avoiding a step backwards and disregard for case law settled more than 20 years ago.
Some courts have suspended public service, hearings, and in-person sessions. See the rules promulgated thus far.
ME Ordinance No. 13/20, issued on February 13, made a series of amendments to MF Ordinance No. 479/00, which deals with the accreditation of financial institutions to provide federal revenue collection services.
On February 19, the Joint Commission for Executive Order No. 899/19 approved the text of the bill to convert the Executive Order (MP) in law, which is now to be voted in the Chamber of Deputies. The so-called Taxable Person MP was published on October 17, 2019, with the purpose of regulating tax transactions, which has been admitted by the National Tax Code for over 50 years. The measure aims to reduce tax litigation and to fill the public coffers for debts deemed irrecoverable or difficult to recover.
