News

On September 29, 2019, the Minister of Economy Mr. Paulo Guedes issued the Ordinance ME no. 531 creating the Federal Tax Administration Committee (“COSAT”), which is liable to issue and establish binding precedents for the Administrative Tax Appeals Council (CARF) and National Treasury’s General Prosecution Office (PGFN). The aforementioned Ordinance does not foresee, in the […]

On October 8, 2019, the amendments established by the Federal Decree No. 9,760/2019 to the Decree No. 6.514/2008 regarding the Conversion of Fines Program and the federal procedural framework for environmental infractions (IBAMA and ICMBio) will come into force. Those who already expressed interest in the Conversion of Fines Program will have to file a […]

On September 23, 2019, it was published the Interpretative Act RFB no. 02/2019, which refers to the additional social security contribution to fund the special retirement (article 292 Normative Ruling RFB N. 971/2009), the so-called Additional SAT Contribution. The Act interprets in a broad way that the company should pay social security contribution even if […]

On October 11, 2019, Resolution No. 23 was published to repeal Resolution No. 14, both issued by the National Council of Genetic Heritage Management (“CGen”). The new Resolution adjusts the deadline related to the availability of the National System for the Management of Genetic Heritage and Associated Traditional Knowledge (“SISGEN”) to register activities involving access […]

On October 11, Agreement No. 152/2019 was published, authorizing the State of São Paulo to institute an installment program related to ICMS debts, comprising tax events that occurred until May 31, 2019. The debts included in the program may be paid: • in a single installment, with a reduction of up to 75% of punitive […]

On October 15, 2019, Normative Ruling No. 1,911/19 of the Brazilian Federal Revenue (“Brazilian IRS”) was published in the Federal Official Gazette, consolidating the rules applied to the turnover taxes over revenues (“PIS and COFINS”), including the rules applicable to importation of services (“PIS-Import and COFINS-Import) and on transactions involving tax incentives. Normative Ruling No. […]

The Government of Rio de Janeiro published on October 16 the Decree 46,793/19, which “establishes the differentiated taxation regime for industries of the steel sector” located in the State of Rio de Janeiro. The regime provides the following tax benefits: – Deemed tax credit in domestic and interstate sales operations, so that the tax burden […]

It was published today, October 17, 2019, the so-called “Provisional Measure of Legal Taxpayers”, which sets forth the conditions for the Federal Treasury and the taxpayers with tax debts undertaking agreements to resolve the litigation. The Provisional Measure regulates the rule set forth in Article 171 of the Nacional Tax Code, which refers to the […]

On October 15, 2019, State Decree No. 46,788/2019, which changes State Decree No. 46,366/2018 that regulates the Anti-Corruption Law at the state level was published in the State Official Gazette. The new decree provides more efficiency to the government on the assessment of violations to the AntiCorruption Law. One of the new aspects brought by […]