Arquivo de Snippets - Page 26 of 50

Regularization of MEI and micro-enterprise debts

The National Treasury Attorney General’s Office (PGFN) has extended the deadline for individual microentrepreneurs (MEIs) and micro-enterprises registered with Simples...

Social security contributions are not levied on retention bonuses

In a judgment handed down by the 2nd Panel of the Superior Chamber of the Administrative Council of Tax Appeals...

Removal of investment subsidies from the IRPJ and CSLL calculation basis

The 2nd Panel of the Superior Court of Justice (STJ), in an unprecedented decision, ruled out the taxation of IRPJ...

Outsourced shipping service generates PIS and COFINS credits

In a decision handed down by the Administrative Council of Tax Appeals (CARF), it was understood that expenses with shipping...

Law Approves Provisional Measure with New Rules for Tax Treatment of Losses by Financial Institutions

Provisional Measure No. 1,128/2022 was converted into Law No. 14,467/2022, with the consequent creation of new rules for the tax...

Contracts

Change in maternity leave

In the judgment of ADI 6,237, the Ministers of the Federal Supreme Court (STF) understood that the period for maternity...

Fuel mixing does not generate PIS and COFINS credits, says Federal Revenue Service

In mid-October, the Brazilian Federal Revenue Service, through Consultation Solution COSIT 99002/22, took the position that mixtures of type “a”...

CARF: Qualified fine maintained for omission of revenue

In a change of understanding, the 1st Panel of the CARF Superior Chamber maintained a qualified fine in the case...

For you

IR on alimony can be refunded

After the Supreme Federal Court (STF) ruling, which ruled that alimony payments cannot be included in the income tax calculation...

CARF: custom manufacturing forms the basis for the presumed IPI credit

In a change of understanding, the 3rd Panel of the CARF Superior Chamber understood that industrialization by order makes up...