Federal Court of SP excludes PIS and Cofins from its own calculation base
Just as ICMS should not be included in the calculation basis for PIS and Cofins, these contributions should also not be included in their own calculation bases,...
Carf Superior Chamber rules out taxation of tax benefit
The Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that Income Tax (IRPJ) and CSLL are not levied on ICMS tax benefits, as long as they meet the requirements...
Transportation costs for employees involved in the production of goods generate PIS and Cofins credits
Expenses related to the purchase of transportation vouchers and the hiring of chartered vehicles to transport employees to work generate PIS and Cofins credits. The guidance is contained in two...
RJ government exempts rice and beans and reduces ICMS on aviation kerosene
The government of Rio de Janeiro announced this Friday, in a statement, that rice and beans sold in the State will be exempt from the Circulation Tax...
In a recent decision by the TJ-SC, a software company obtains the right to tax immunity
A company that licenses cloud software has obtained a decision from the Court of Justice of Santa Catarina (TJ-SC) that exempts it from paying tax. The judges classified the activity under article...
Government reduces IPI for electronic games again
President Jair Bolsonaro issued a decree on Wednesday (11) reducing the IPI (Tax on Industrialized Products) on electronic games, the Planalto Palace reported. According to the government, it is the third...
Revenue publishes Consultation Solution No. 6,022/21 on software taxation that does not follow the STF's understanding
The Federal Revenue Service recently published a consultation solution that still does not follow the understanding of the Federal Supreme Court (STF) on software taxation. The agency classifies the product as...
STJ confirms decision in favor of tax benefit for retailers
Dear all, good morning. The ministers of the 1st Chamber of the Superior Court of Justice (STJ) confirmed the understanding that the Union could not have revoked the zero tax rate in advance...
Union obtains court order to suspend credits obtained with exclusion of ICMS
The Office of the Attorney General of the National Treasury (PGFN) is working to reopen proceedings regarding the exclusion of ICMS from the calculation of PIS and Cofins. The attacks are being carried out against companies that filed...
Recent decision by TRF-4 prevented Havan from taking PIS/Cofins credits on inputs
A commercial company that produces or manufactures nothing has no inputs and, therefore, is not entitled to non-cumulative PIS and Cofins credits. Thus, the 2nd Panel...