STJ authorizes ICMS crediting in forward tax substitution
The Superior Court of Justice (STJ) allowed the crediting of the difference in ICMS overpayment under the forward tax substitution...
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Tax
By: Equipe Cesar Moreno
24 de August de 2022
STJ authorizes ICMS crediting in forward tax substitution
The Superior Court of Justice (STJ) allowed the crediting of the difference in ICMS overpayment under the forward tax substitution...
By: Equipe Cesar Moreno
24 de August de 2022
TIT Removes ICMS from Medical Products with the Same Function as Exempt Products
In a ruling handed down by the Superior Chamber of the Tax and Fees Court (TIT) of São Paulo, the...
By: Equipe Cesar Moreno
25 de July de 2022
Reduction of ICMS on fuels, electricity, communication services and public transportation
Still in the wake of efforts to try to contain the rise in fuel prices, Complementary Law 194 was enacted,...
By: Equipe Cesar Moreno
25 de July de 2022
Brazil-Singapore treaty to avoid double taxation of income comes into effect
By Decree No. 11,109, of June 29, 2022, the Agreement between Brazil and Singapore to Eliminate Double Taxation on Income...
By: Equipe Cesar Moreno
25 de July de 2022
Sectors benefiting from PERSE will not be required to adopt real profit
As a way of mitigating the effects suffered by companies in the tourism and events sectors, PERSE (Emergency Program for...
By: Equipe Cesar Moreno
25 de July de 2022
Superior Court of Justice (STJ) rules that IRPF exemption on the sale of shares is not passed on to heirs
The Superior Court of Justice (STJ) denied, by a majority vote, an individual’s right to income tax exemption on capital...
By: Equipe Cesar Moreno
25 de July de 2022
New rule for listing assets at the Federal Revenue Service
The Brazilian Federal Revenue Service (RFB) published Normative Instruction (IN) No. 2,091/2022, which establishes the requirements for the inventory of...
By: Equipe Cesar Moreno
25 de July de 2022
TIT starts applying interest based on the SELIC rate
Recently, the Tax and Fees Court (TIT) decided to review Summary 10, which deals with the interest rate on arrears...
By: Equipe Cesar Moreno
21 de June de 2022
Drawback approved in the Senate
The Senate approved Provisional Measure No. 1079/2021, which extends until 2023 the exemption or suspension of taxes for Brazilian companies...
By: Equipe Cesar Moreno
21 de June de 2022
IR-Source is part of the Employer Contribution Calculation Base
According to a decision upheld by the 1st Panel of the Superior Court of Justice (STJ), the amounts withheld from...