Alcohol gel and masks against Covid-19 generate PIS and Cofins credits, says IRS
Protective masks against COVID-19 and alcohol gel provided to employees in the production area of the industry are inputs and generate PIS and Cofins credits. The guidance...
In a favorable opinion to companies, PGFN says that ICMS is part of PIS/Cofins credit
In a favorable opinion to the companies, the Attorney General's Office of the National Treasury (PGFN) understood that it is not possible to exclude ICMS from the calculation of PIS and Cofins credits. The statement was...
Supreme Court denies inclusion of accountant in tax enforcement
The Brazilian Supreme Court (STF) has unanimously decided that accountants cannot be included in tax enforcement actions against their clients. The ruling on this issue...
Senate defines 'square' for IPI collection
The Senate Plenary approved, this Tuesday (14), Bill 2.110/2019, which defines the term “square” for the purposes of taxation of the Tax on Industrialized Products (IPI). The matter has already...
Head office may request refund or compensation of undue payments from branches
The 8th Panel of the Federal Regional Court of the 1st Region decided to uphold the decision that rejected the Union's objections to the execution of a judicial executive title (regarding the recovery of undue...
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...