Negative IRPJ/CSLL Balance Can Be Offset with Social Security Contributions
In a recent Consultation Solution (SC COSIT No. 15/21), the Federal Revenue Service admitted that the offsetting of negative income...
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By: Equipe Cesar Moreno 16 de April de 2021
Negative IRPJ/CSLL Balance Can Be Offset with Social Security Contributions
In a recent Consultation Solution (SC COSIT No. 15/21), the Federal Revenue Service admitted that the offsetting of negative income...
By: Equipe Cesar Moreno 16 de April de 2021
STF Decides That Income Tax Does Not Apply to Interest on Arrears
The Supreme Federal Court (STF) ruled that interest on arrears received by workers after judicial recognition of late payment due...
By: Equipe Cesar Moreno 16 de April de 2021
Federal Revenue Service Restricts the Concept of Input Again
Through COSIT Consultation Solution No. 8/21, the Federal Revenue Service once again mitigated the concept of input already established by...
By: Equipe Cesar Moreno 16 de April de 2021
Packaging Materials for Transportation Generate PIS/COFINS Credits
On March 15, the Brazilian Federal Revenue Service (RFB) issued Consultation Solution (SC) COSIT No. 8/21, which once again restricts...
By: Equipe Cesar Moreno 16 de April de 2021
Pre-Trial Business Mediation
There is no individual or legal entity in this world that doesn’t experience some kind of conflict. Now, with the...
By: Equipe Cesar Moreno 16 de April de 2021
Inclusion of ICMS in the PIS/Cofins Base Only Cancels the CDA if Proven by the Taxpayer
In March/2017, the STF judged Theme 69 and established, in terms of General Repercussion, the thesis according to which “ICMS...
By: Equipe Cesar Moreno 16 de April de 2021
Law 14.130/2021 creates FIAGRO, a new tool for the agricultural sector to raise financial resources.
Through FIAGRO (Investment Funds in Agro-Industrial Production Chains), the Agricultural Sector will be able to directly raise financial resources available...
By: Equipe Cesar Moreno 12 de March de 2021
Contribuição Previdenciária não deve incidir sobre gasto com assistência médica
(05/03/2020 – Valor gasto com assistência médica não deve ser tributado): Através da Solução de Consulta nº 4009 a Receita...
By: Equipe Cesar Moreno 12 de March de 2021
Bancos, Seguradoras e demais Instituições Financeiras terão CSLL à alíquota de 25%
(01/03/2020 – Legislação Federal) A MP nº 1.034/21 majorou a CSLL dos bancos, os quais passarão a recolher a contribuição...
By: Equipe Cesar Moreno 12 de March de 2021
ISS ? Guerra Fiscal ? Município não poderá exigir cadastro de empresa sediada em outra localidade
(01/03/2020 – ISS/Guerra Fiscal entre Municípios) O STF decidiu que um munícipio não pode exigir cadastro de empresa prestadora de...