RJ grants ICMS tax benefit to the nautical industry
The State of Rio de Janeiro has instituted a new tax benefit for the nautical industry. It authorized - through Law No. 9,526, of 2021 - the postponement of the collection...
Federal Revenue demands PIS and Cofins on “bonus” goods
The Federal Revenue Service advises the country's tax authorities to charge PIS and Cofins on goods received as “bonuses”. The practice of bonuses is common among suppliers and retailers, especially for...
TRF1: aircraft with zero tax rate is not subject to the increase in Cofins-Importation
The 8th Panel of the Federal Regional Court of the 1st Region (TRF1) unanimously confirmed a sentence that exempted TAM Linhas Aéreas from paying the additional 1% of the Contribution...
Hospital services provided outside the clinic are valid to reduce the CSLL and IRPJ base
Companies providing hospital services can also obtain a reduction in the calculation basis for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL)...
Carf removes IPI for establishments equivalent to industrial establishments
Unanimously, the 1st Panel of the 4th Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) understood that IPI does not apply to the distribution of packaging by establishments...
STJ: ICMS is not levied on the transfer of satellite capacity
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) unanimously decided that ICMS is not levied on the transfer of satellite capacity. Through this service, companies...
Carf: incorporated product must follow the tax classification of the final product
By six votes to two, the counselors of the 1st Panel of the 2nd Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) understood that a product incorporated by a...
ICMS on energy and telecom: the score is 9X1 for the decision to be valid from 2024
The ministers of the Federal Supreme Court (STF) formed a score of 9X1 to define that the decision that recognized the unconstitutionality of an increased ICMS rate on energy and telecommunications...
Carf judges which inputs generate PIS/Cofins credits “case by case”
The highest court of the Administrative Council of Tax Appeals (Carf) has judged, in different ways, a series of appeals that analyze which costs generate PIS and Cofins credits. Yesterday,...
TJ-RJ guarantees ICMS tax benefits to companies in the wholesale sector
ICMS tax benefits granted to the wholesale sector in 2020 in Rio de Janeiro were approved by the highest court of the State Court (TJ-RJ). Law No. 9025...