Arquivo de Tax - Page 21 of 22

BRAZIL-UNITED ARAB EMIRATES TREATY IS PROMULGATED

By means of Decree No. 10,705/2021, the Brazilian Government enacted the Treaty signed with the United Arab Emirates (UAE) to...

IRPJ/CSLL – Monetary Correction of Financial Investments – Levy

The 1st Panel of the Superior Court of Justice (STJ), by a majority vote (3-2), held that the portion of...

Compensation – Social Security Contribution – e-Social

This month, several Consultation Solutions were published prohibiting the offsetting of tax credits against social security contribution debts for periods...

For you

ITCMD Expiry on Undeclared Situations Must Comply with Article 173, I, of the CTN, Says STJ

The Superior Court of Justice ruled on the repetitive case of Topic 1048, which aimed to define the beginning of...

Maternity pay may be deducted in full from the Social Security Contribution base

Through Consultation Solution No. 4017/21, the Federal Revenue Service allowed the full deduction of maternity pay from the Social Security...

Federal debts can be paid with up to a 70% discount and 145 installments

Earlier this month, Law No. 14,148/21 was published, allowing taxpayers in the events sector, including sectors such as tourism and...

Theory of Factual Domain, by itself, is not sufficient to impute criminal tax liability

When analyzing a case of tax evasion, the Superior Court of Justice (STJ) ended up dismissing the criminal liability of...

The ruling on the Thesis of the Century may influence the discussion on the taxation of 1/3 of vacation pay

The Supreme Federal Court (STF) recognized that the ICMS to be excluded from the PIS and COFINS tax bases is...

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

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...