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. […]
On May 4th, 2021, the General Attorney Office of the Municipality of Rio de Janeiro enacted the Resolution No. 1.052/2021, introducing a new Amnesty Program (the “Resolve Rio”). The “Resolve” allows taxpayers to settle their debts with the Rio de Janeiro Municipality with reductions of interest, punitive fines and late payment fees up to 60%. […]
In brief In the sessions held on the 12th and 13th of May 2021, the Supreme Court judged the motion to clarify filed by the National Treasury in the Extraordinary Appeal No. 574.706/PR, where the court decided for the exclusion of the ICMS from the tax base of the Social Contributions (PIS and Cofins). The […]
After several weeks of judgement, the Brazilian Supreme Court concluded yesterday (May 12) the judgement of ADI No. 5.529, regarding the 10-year minimum patent term. This case was filed in 2016, by the Public Prosecutors’ Office (PPO), challenging the constitutionality of Article 40, sole paragraph, of the IP Law, which provided a minimum 10-year exclusivity […]
In brief The Ministry of the Environment, IBAMA and ICMBIO edited Joint Normative Instruction (INC) MMA / IBAMA / ICMBio No. 2/2021, published in the Federal Official Gazette last Thursday (04/29). The new INC updated some procedures established by Joint INC No. 1/2021, which was published at the beginning of April, in special the ones […]
Executive Order no. 1,046 was issued today, reinstating employment related measures to deal with the public health emergency caused by the Covid-19 pandemic. It contains provisions of the former Executive Order no. 927 but with some relevant updates. The following measures, among others, may be adopted by Brazilian employers for up to 120 days: (i) […]
Executive Order no. 1,045 was issued today, implementing the New Emergency Program for Maintenance of Jobs and Income in Brazil. Such order contains additional employment related measures to face the consequences of the COVID-19 pandemic, reinstating some of the provisions previously contained in Executive Order no. 936, which was converted into Law no. 14,020/20. The […]
In brief The Environmental Agency of the State of São Paulo – CETESB published Technical Note No. 01/21 in April/2021 providing the applicable methodologies for the measurement and report of emissions of greenhouse gases (GHG) for the parties that are included in the São Paulo Environment Agreement. More details The Environmental Agreement was released by […]
Today, April 19, 2021, the Special Secretariat for Social Security and Labor published Ordinance No. 4,334, with new rules regarding the Working Injury Communication (CAT). As of June 8, 2021, CAT will be exclusively electronic, with no more hard copy forms to be filed. Employers should use the eSocial system for this communication. The other authorized parties to issue […]
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