MP nº 1.159: exclusion of ICMS from the calculation basis of credits and its effects on tax substitution
On 12/01/2023, Provisional Measure No. 1,159 was published, which aims to exclude from the calculation basis of the PIS/Pasep and COFINS Contribution credits the...
Return of the casting vote and new transaction: the new government's tax measures
In a package of measures aimed at increasing revenue and reducing the fiscal deficit, the Ministry of Finance announced this Thursday (12/1) a new tax transaction, the...
Carf releases PIS/Cofins credit on freight of single-phase pharmaceutical products
By six votes to four, the 3rd Panel of the Carf Superior Chamber denied an appeal by the National Treasury, in process 16682.721329/2013-49, allowing the taxpayer to take credits from...
Revenue: fine for undue ICMS credit is not deductible from IRPJ/CSLL
The Federal Revenue Service published last Wednesday (21/12) four consultation solutions and one divergence solution with clarifications on topics such as the deduction of expenses from the IRPJ base...
Revenue defines that ICMS is included in the calculation of PIS/Cofins credit
In a position favorable to companies, the Federal Revenue published a rule this Tuesday (20/12) in which it was made clear that ICMS must be included in the calculation of tax credits...
STF: IRPJ/CSLL on Selic applied to judicial deposit has no general repercussion
The ministers of the Federal Supreme Court (STF) concluded that the discussion involving the incidence of IRPJ and CSLL on amounts received as basic interest rate (Selic) in...
OAB-RJ requests reduction of fines for non-compliance with accessory obligations
The Rio de Janeiro Section of the OAB, through the Special Commission for Tax Affairs (Ceat), issued a letter to the Secretary of State for Finance (Sefaz), Leonardo Lobo Pires,...
STJ validates PIS/Cofins collection on the import of goods to the Free Trade Zone
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ) unanimously granted the appeal of the National Treasury (REsp 2020209/AM) to authorize the collection of PIS-Importation and...
ICMS Difal trial will be restarted in a physical plenary session at the STF
After a meeting on Monday afternoon (12/12) with 15 governors – some whose terms are ending and others who were elected and are yet to take office – the president of the Supreme Court...
With new composition, the Upper House rejects taxation on profits abroad
By six votes to four, the 1st Panel of the Superior Chamber of Carf granted the appeal of ArcelorMittal Brasil S/A, removing the incidence of Corporate Income Tax (IRPJ)...