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...
Carf decision triples PIS/Cofins for software developed abroad
A new topic under discussion at the Administrative Council of Tax Appeals (Carf) has the potential to triple the PIS and Cofins bill to be paid by technology companies. The...
ICMS SP – Amendment to CAT Ordinance No. 42 of 2018 – Reimbursement of tax withheld due to passive subjection by substitution or advance
With the publication of CAT Ordinance No. 04/22, the mandatory use of the Electronic Reimbursement Management System - e-Resgarcimento - was extended from 02/01/2022 to 09/01/2022 for reimbursement...
São Paulo will charge ICMS Difal from April 1st
The State of São Paulo will charge the ICMS tax rate differential (Difal) on e-commerce starting April 1, 2022. The date is stated in the Communiqué...
STJ: ICMS is not levied on satellite capacity provision services
Understanding that the service of providing satellite capacity does not constitute a telecommunications activity, the 1st Panel of the Superior Court of Justice decided that ICMS does not apply to this...
STJ will define whether PIS/Cofins credits are valid for grain exports
The Superior Court of Justice (STJ) may define, through an appeal with repetitive effect, an important issue for the agricultural sector: whether there is a right to presumed credit...
Judge in Vitória exempts company from Difal-ICMS until specific state law is issued
The opening of disputes against the charging of the difference in ICMS tax rate (Difal) in transactions in which the consumer is in another state, such as in e-commerce, adds yet another...