Machinery and equipment sector challenges deadline for application of new PIS/Pasep and Cofins values
The Brazilian Machinery and Equipment Industry Association (Abimaq) filed a Direct Action of Unconstitutionality (ADI) 7342 with the Federal Supreme Court (STF) to question the entry into force of the...
MP nº 1.159: exclusion of ICMS from the calculation basis of credits and its effects on tax substitution
On 12/01/2023, Provisional Measure No. 1,159 was published, which aims to exclude from the calculation basis of the PIS/Pasep and COFINS Contribution credits the...
Return of the casting vote and new transaction: the new government's tax measures
In a package of measures aimed at increasing revenue and reducing the fiscal deficit, the Ministry of Finance announced this Thursday (12/1) a new tax transaction, the...
Carf releases PIS/Cofins credit on freight of single-phase pharmaceutical products
By six votes to four, the 3rd Panel of the Carf Superior Chamber denied an appeal by the National Treasury, in process 16682.721329/2013-49, allowing the taxpayer to take credits from...
Revenue: fine for undue ICMS credit is not deductible from IRPJ/CSLL
The Federal Revenue Service published last Wednesday (21/12) four consultation solutions and one divergence solution with clarifications on topics such as the deduction of expenses from the IRPJ base...