Law establishes exclusion of ICMS from the calculation basis of PIS/Cofins credits
The federal government published in the Official Gazette of the Union (DOU) this Tuesday (30), Law 14,592/2023, which, among other measures, provides for the calculation of the Social Integration Program (PIS)...
Law with new Perse rules is published in the DOU; vetoes were already expected
Law 14,592/2023, which updates the Emergency Program for the Resumption of the Events Sector (Perse), was published this Tuesday (30/5), in an extra edition of the Official Gazette of the Union (DOU). The...
Judge authorizes receipt of PIS/Cofins credit on ICMS installment
There is no necessary correlation between the exclusion of ICMS from the PIS/Cofins calculation basis and its inclusion in the right to credit. The decision of the Supreme Federal Court on...
Carf waives Havan's fine after joining installment program
Unanimously, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided to dismiss the isolated fine that had been applied to Havan SA for non-payment...
ICMS calculated on presumed profit forms the basis of IRPJ and CSLL, decides STJ
ICMS forms the basis for calculating Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL), when calculated using the profit system...
Only materials that are subject to ICMS do not form part of the ISS base, reaffirms STJ
The basis for calculating the ISS is the price of the contracted construction service. From this, it is only possible to deduct the value of the material used if it was produced by the...
STJ validates IRPJ/CSLL on ICMS benefits if companies fail to comply with LC 160/17
The ministers of the 1st Section of the Superior Court of Justice (STJ) decided, unanimously, that ICMS tax benefits such as rate reduction, exemption and deferral, are included in the basis of...
STJ vetoes automatic exclusion of ICMS benefits from the IRPJ and CSLL base
It is possible to exclude tax benefits related to ICMS from the calculation basis of Corporate Income Tax and Social Contribution on Net Profit, as long as they are...
Raw sugar manufacturer is not entitled to ICMS benefit for basic food basket
The 5th Public Law Chamber of the Court of Justice of the State of São Paulo (TJSP) denied, last Thursday (13/4), the right of Usina Santa Isabel to pay a...
ADC 49: STF defines that the decision that removed ICMS is valid from 2024
The ministers of the Federal Supreme Court (STF) defined that the decision that removed the ICMS in interstate transactions involving companies of the same owner should take effect from 2024....