The Federal Revenue Service restricts the deduction of IRPJ and CSLL Tax Incentives
Recently, the Federal Revenue Service reaffirmed a position that has generated concern among companies: the restriction on the deduction of...
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Tax
By: Equipe Cesar Moreno
27 de July de 2025
Social Security Compensation: STJ Maintains Ban on Settling Debts After eSocial with Credits from Periods Prior to the System
Tax offsetting is a way for taxpayers to use credits they have with the tax authorities to pay off taxes...
By: Equipe Cesar Moreno
24 de June de 2025
PDL 314/2025: Chamber speeds up processing, but requirements of the new IOF decree remain valid
The Chamber of Deputies approved the urgency regime for PDL 314/2025, which seeks to suspend the effects of Decree No....
By: Equipe Cesar Moreno
24 de June de 2025
STJ Limits Taxpayer’s Deadline to Offset Tax Credits to 5 Years
When judging REsp 2.178.201-RJ, the Second Panel of the Superior Court of Justice (STJ) issued a ruling according to which...
By: Equipe Cesar Moreno
24 de June de 2025
The Right to Pis/Cofins Credit on Fuel Purchases for Retailers Will Be Decided by the Repetitive Regime
The Superior Court of Justice submitted to the repetitive regime (Theme 1339) the issue to be decided on the right...
By: Equipe Cesar Moreno
20 de May de 2025
Supreme Federal Court rules on whether reductions in Reintegra must respect annual precedent
The Supreme Federal Court has initiated a trial, with general repercussions, to decide whether the reduction of Reintegra rates —...
By: Equipe Cesar Moreno
20 de May de 2025
PGFN expands the use of tax losses in tax transactions
The National Treasury Attorney General’s Office (PGFN) increased the limit for using tax losses and negative CSLL bases to settle...
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Revenue requires declaration and taxation of trust abroad established by offshore companies — For you
The Federal Revenue Service now requires beneficiaries of irrevocable and discretionary trusts established abroad, even if created by offshore entities,...
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Supreme Federal Court (STF) to analyze the incidence of income tax on the advance donation of assets to heirs — For you
The Supreme Federal Court will decide whether it is constitutional to levy income tax (IR) on capital gains from the...
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Supreme Federal Court suspends actions on pejotization and rekindles legal alert — For company
Supreme Federal Court Justice Gilmar Mendes has suspended all legal proceedings in the country discussing the so-called “pejotização” (social worker...