Carf denies PIS and Cofins credits on advertising for Netflix
The 2nd Panel of the 3rd Chamber of the 3rd Section of the Administrative Council of Tax Appeals denied a request to obtain PIS and Cofins credits on advertising expenses for...
Carf follows STJ and maintains foremanship in the calculation basis of Import Tax
Unanimously, the counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided that expenses with foremanship services are included in the calculation basis...
Carf denies credit compensation in case with final decision
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied this week the right to compensation in a case where there is a final court decision...
Revenue publishes new guidance on software taxation
The Federal Revenue Service has published a new consultation solution on software taxation, which does not yet follow the understanding of the Federal Supreme Court (STF). The agency classifies the product as...
STJ: Azul must pay additional Cofins-Import on imported aircraft parts
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) decided, by majority, that Azul Linhas Aéreas Brasileiras SA must pay the additional 1 percentage point of...
Revenue bans PIS/Cofins credit on packaging
The Federal Revenue Service blocked the possibility of a beverage industry taking advantage of PIS and Cofins credits on expenses with film paper and cardboard used to compact and transport sets...
Marketplace should only collect IR on fees paid by the retailer
The Federal Revenue Service has published a favorable guideline for virtual shopping malls, known as marketplaces. It establishes that companies that act as intermediaries in the sale of goods on the internet must pay taxes...
Alcohol gel and masks against Covid-19 generate PIS and Cofins credits, says IRS
Protective masks against COVID-19 and alcohol gel provided to employees in the production area of the industry are inputs and generate PIS and Cofins credits. The guidance...
In a favorable opinion to companies, PGFN says that ICMS is part of PIS/Cofins credit
In a favorable opinion to the companies, the Attorney General's Office of the National Treasury (PGFN) understood that it is not possible to exclude ICMS from the calculation of PIS and Cofins credits. The statement was...
Supreme Court denies inclusion of accountant in tax enforcement
The Brazilian Supreme Court (STF) has unanimously decided that accountants cannot be included in tax enforcement actions against their clients. The ruling on this issue...