Medida Provisória impõe limites à compensação de créditos do PIS/Pasep e da COFINS
6/6/2024 Na última terça-feira, 04 de junho de 2024, entrou em vigor a Medida Provisória nº 1227/2024, trazendo importantes mudanças no cenário tributário brasileiro, conforme destaques abaixo: Compensação do PIS e da COFINS: Foram estabelecidas restrições para a compensação de créditos provenientes da não-cumulatividade das contribuições ao PIS/Pasep e à COFINS e foi, também, limitado […]
Extension of Payroll Tax Relief: Law nº. 14,784/2023, Provisional Measure nº. 1,202/2023, and ADI nº. 7,633 generate uncertainty.
13/5/2024 On December 27, 2023, Law nº. 14,784/2023 was published, which, among other provisions, extended the term of the so-called payroll tax relief for certain sectors of the economy until December 31, 2027. The following day, on December 28, 2023, Provisional Measure (“MP”) nº. 1,202/2023 was published, providing for the revocation of Law nº. 14,784/2023. […]
Incertezas sobre a desoneração da folha de salários: Lei nº 14.784/2023, MP nº 1.202/2023 e ADI nº 7.633
13/5/2024 Em 27 de dezembro de 2023, foi publicada a Lei nº 14.784/2023 que, dentre outras disposições, estendia o prazo de vigência da chamada desoneração da folha de salários sobre alguns setores da economia até 31 de dezembro de 2027. Ato contínuo, no dia 28 de dezembro de 2023, foi publicada a Medida Provisória (“MP”) […]
Zero Litigation Program 2024: new installment payment and debt discount program opened by Brazilian Federal Revenue
On March 19 of 2024, the Brazilian Federal Revenue Service published the Notice of Adhesion Transaction for the Zero Litigation Program 2024. Can join the Program individuals and companies that have debts under discussion in administrative proceedings with a value equal or less than R$ 50,000,000.00. Companies that meet the legal requirements set out in […]
RFB regulations on income earned abroad by taxpayer´s individual´s.
On March 13, 2024, the Federal Revenue Service published Normative Instruction No. 2,180/2024, which regulates the provisions introduced by Law No. 14,754/2023 on the taxation of income earned from investments abroad by individual’s resident in Brazil. This Normative Instruction replicates the rules set out in Law No. 14,754/2023, only providing greater detail and specifics on […]
Tax Transaction “Acordo Paulista” is regulated by the PGE/SP
At the end of last year, Law No. 17,843/2023 was published, establishing new models of transactions for tax and non-tax debts before State of São Paulo Treasury. These transaction models are referred to as the “Acordo Paulista”. Based on the legal authorization, State of São Paulo’s Attorney General (PGE/SP) has regulated the settlement of disputes […]
