Injunction reestablishes fixed basis for ISS collection in São Paulo
An injunction from the 15th Public Finance Court of São Paulo reinstated the collection of the Tax on Services of Any Nature (ISS) in the capital of São Paulo based on a value...
Carf: cost of reselling a product in a single-phase system generates PIS/Cofins credit
Dear all, good afternoon. The 3rd Panel of the Superior Chamber of Tax Appeals of the Administrative Council of Tax Appeals (Carf) allowed the appropriation of PIS and Cofins credits on costs and expenses...
STF validates benefits for IT assets outside the Free Trade Zone
The majority of ministers of the Federal Supreme Court (STF) declared constitutional tax incentives granted by Laws 8.387/91 and 10.167/01 to the IT sector regardless of whether they are located in the Zona...
TRF3: international cruise must pay taxes on operations carried out in Brazil
The 4th Panel of the Federal Regional Court of the 3rd Region (TRF3) unanimously upheld a ruling that ordered the collection of taxes levied on operations carried out on board...
By casting vote, Carf prohibits deduction of goodwill from the CSLL base
By a casting vote, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that expenses with goodwill are not deductible from the tax base...
Belo Horizonte judge denies injunctions and ICMS Difal will be paid in 2022
Minas Gerais is moving towards collecting the differential (Difal) of the ICMS rate – a tax levied on transactions in which the end consumer is in another state, such as in...
ICMS/MG – Taxation Superintendence announces the return of the Difal tax on transactions with non-taxpayers as of 04/05/2022
The Taxation Superintendence (Sutri) of Minas Gerais announced that ICMS on interstate transactions and services destined for non-taxpayer end consumers (ICMS-Difal) will be required from...
São Paulo charges ICMS on software sold together with hardware
The São Paulo State Finance Department understands that ICMS should be charged on the sale of “wi-fi access points”, which includes the transfer of the right to use...
Federal Revenue charges taxes on ICMS tax incentives
The Federal Revenue Service has been tightening the siege to demand taxes on ICMS tax incentives, despite decisions by the Judiciary and the Administrative Council of Tax Appeals (Carf) favorable to...
Reverse logistics spending does not generate PIS/Cofins credit, according to the IRS
Expenses related to the structuring and implementation of reverse logistics cannot be considered inputs, and therefore do not generate PIS and Cofins credits, says the Federal Revenue Service. The understanding is contained in...