In a recent Consultation Solution (SC COSIT No. 15/21), the Federal Revenue Service admitted that the offsetting of negative income tax and social security contribution credits for the 2018 period can be offset against social security contribution debts, provided the company uses e-Social. The taxpayer’s doubt arose because some monthly tax estimates were collected before the enactment of Law No. 13,670, of May 30, 2018. However, the RFB correctly understood that these collections are merely advances of the tax due, which are only constituted at the end of the fiscal year.
Update of Federal Court Deposits by IPCA Regulated
27 de July de 2025
Finally, the update of federal judicial deposits by the IPCA was regulated, which will come into effect from January 1,...