Summary Provisional Measure No. 1.318/2025 was published establishing the Special Tax Regime for Data Center Services in Brazil, “ReData”. The initiative is part of the National Data Center Policy and the New Brazilian Industry strategy, aiming to boost the digital economy, especially in areas such as cloud computing, artificial intelligence, smart factories, and the Internet […]
Summary Provisional Measure #1.317 of September 17, 2025 has transformed the Brazilian Data Protection Authority into the Brazilian Data Protection Agency (also called ANPD), a special autonomous agency linked to the Ministry of Justice and Public Security. This transformation grants the ANPD functional, technical, decision-making, administrative, and financial autonomy, aligning it with the model of […]
In brief On October 1, 2025, Bill 1.087 (“PL 1.087/25”), which deals with income tax reform, was unanimously approved by the House of Representatives. PL 1.087/25 aims to (i) reduce the personal income tax (IRPF) to zero for earnings up to BRL 5,000 per month; (ii) offer a discount on the IRPF for earnings up […]
In brief On October 1, 2025, Law No. 15,228/2025 was published, addressing the use, conservation, protection, and restoration of the Pantanal biome. The law establishes guidelines for the development of public policies that reconcile economic development with environmental preservation. It also promotes biodiversity conservation and the sustainable use of natural resources. Additionally, the law introduces […]
In brief CMN Resolution No. 5,252/2025 was published setting accounting concepts and criteria to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil in the measurement, recognition, write-off and disclosure of sustainability assets and liabilities. In more detail On September 29, 2025, National Monetary Council (CMN) Resolution […]
In brief On September 30, 2025, the Ministry of Labor and Employment (MTE) announced an extension of the deadline for publishing the 4th Salary Transparency and Remuneration Criteria Report. Due to inconsistencies, DATAPREV will carry out a new processing of the Wage Transparency Reports, and the updated versions are expected to be available to companies […]
In brief On September 30, 2025, PGFN/RFB Joint Ordinance No. 19/2025 was published. This ordinance deals with the second phase of the transaction in the collection of judicialized credits of high economic impact. These credits are based on the Reasonable Recovery Potential of the Judicialized Credit (PRJ) of the Comprehensive Transaction Program (PTI). This PTI […]
In brief Please be advised that, on September 30 2025 (Tuesday), the Social Security Department website will release on the Internet, the new “Accident Prevention Factor” (“FAP”) index for each company, which will have a direct impact on company’s payroll social contributions for the year 2026. More detail FAP is a multiplication factor – that varies […]
In brief Last Saturday, September 20, 2025, the Ministry of Labor and Employment (“MTE”), through the Emprega Brasil portal, made available the 4th Pay Transparency and Remuneration Criteria Report to more than 54,000 companies. In more detail Companies have until September 30 to publish the Report on their websites, social media, or similar channels, ensuring […]
