Ruling postpones ICMS Difal collection until 2023
The 4th Civil Court of Curitiba understood, in a decision on the merits, that the differential rate (Difal) of ICMS in e-commerce should only be charged next year....
Accumulated credit: it's easier for ICMS taxpayers to join ProAtivo
The Secretariat of Finance and Planning of the State of São Paulo has expanded the participation of companies from São Paulo in ProAtivo. Starting this Friday (10), through the publication of Ordinance...
TJSP maintains injunction and members of medical association will pay less ISS in São Paulo
The Court of Justice of São Paulo (TJSP) upheld a preliminary injunction that allows the application, by members of the Associação Paulista de Medicina (APM), of a formula for calculating ISS that is more...
ISS rate for health plan administrator is 2%, says TJ-SP
The ISS system chosen by the legislator is based on the description of activities (objective aspect), and not on the characteristics of the provider (subjective aspect). Based on this understanding, the 18th Chamber...
ICMS/PA – State incorporates protocols and changes provisions regarding advance and replacement tax on operations involving construction materials
In view of the adhesion of the State of Pará to ICMS Protocols No. 196/2009, 26/2010, 60/2011 and 85/2011, respectively, through ICMS Protocols No. 61/2021, 63/2021, 59/2021 and 62/2021,...
Carf: general rule of IRPJ deductibility applies to CSLL
By six votes to two, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood, within the scope of process 10972.000114/200962, that the general rule of deductibility...
Carf eliminates PIS incidence on state benefit to promote industry
The 1st Panel of the Superior Chamber of Carf decided that the discounts obtained with the advance payment of loan installments with resources from the Participation and Promotion Fund for...
STJ: IPI suspension benefit does not apply to companies considered industrial
The benefit of the suspension of tax on industrialized products (IPI), provided for in article 5 of Law 9.826/1999 and in article 29 of Law 10.637/2002, cannot be extended to establishments...
Carf: company fraternization is not deductible from IRPJ and CSLL
By five votes to three, the 1st Panel of the Superior Chamber of Carf understood, within the scope of process 10882.723478/2015-71, that expenses with social gatherings for employees are not deductible from IRPJ...
Court excludes tax benefit from PIS and Cofins calculation
A company from Espírito Santo obtained a decision to remove from the PIS and Cofins calculation base amounts relating to an ICMS tax incentive - early settlement, with...