Mariana Neves de Vito
Expertise: Compensation, Tax
mariana.vito@trenchrossi.com
+ 55 11 3048 6947
OAB SP - Nº
158516
Practice Focus
Her areas of practice include: Tax Controversy & Litigation as well as social security taxation. Worked in the Ablfs McKfnzif offices in Chicago in 1997 (as a lawclerk), and in Sydney, Australia in 2004.
Education
Ms. Vito received her Bachelor of Law Degree in 1998 from Universidade Mackenzie in Sao Paulo and her Graduate Diploma in Tax Law from the Catholic University of Sao Paulo in 2002. She received her Masters Degree in Laws (LL.M.) from University of Sydney – School of Law, with a concentration in tax law, in December 2004 and received a Graduate Diploma in Social Security Law from Escola Paulista de Direito em Sao Paulo in 2008. Joined the firm in 1998. She is admitted to practice law in Brazil since 1998.
Related News
Published the Law which approves payroll tax exemption system – CPRB – until the end of 2023
In brief Regarding the subject “Social Security Contributions upon Gross Revenues – CPRB” regulated by Law n. 12,546/2011, we inform that, on December 31, 2021, President of the Republic sanctioned payroll tax exemption system until the end of 2023, by Law no. 14,288/2021, which is already in effect. More details Therefore, the rule now approved […]
PAT: new rule limits the deduction of the expenses
In brief Please be advised that, on November 11 2021, the Decree 10,854/2021 was published to change the rules applicable to the deduction of the expenses related to the Workers Meal Program (Programa de Alimentação do Trabalhador – “PAT”) from the basis of the Corporate Income Tax (“IRPJ”). More details Indeed, said Decree changed the wording […]
Disclosure of the “Accident Prevention Factor” – FAP applicable to 2022
Please be advised that, on September 30 2020 (Thursday), the Social Security Department website released on the Internet, the new “Accident Prevention Factor” (“FAP”) rate for each company, which will have a direct impact on company’s payroll social contributions for the year 2022. FAP is a multiplication factor – that varies from 0,5 to 2,0 […]
Debts relating to profit sharing may be included into tax settlement agreement until august 2021
On May 18, the Federal Treasury and the Federal Revenue of Brazil jointly published the Notice 11/2021, which elected “Profit Sharing – PLR” as the first tax thesis subject to a TAX SETTLEMENT AGREEMENT based on Law no. 13,988/2020 and Ordinance ME nº. 247/2020. The adhesion term is from June 01st to October 31st, 2021. […]
