ICMS/PA – State incorporates protocols and changes provisions regarding advance and replacement tax on operations involving construction materials
In view of the adhesion of the State of Pará to ICMS Protocols No. 196/2009, 26/2010, 60/2011 and 85/2011, respectively, through ICMS Protocols No. 61/2021, 63/2021, 59/2021 and 62/2021,...
Carf: general rule of IRPJ deductibility applies to CSLL
By six votes to two, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood, within the scope of process 10972.000114/200962, that the general rule of deductibility...
Carf eliminates PIS incidence on state benefit to promote industry
The 1st Panel of the Superior Chamber of Carf decided that the discounts obtained with the advance payment of loan installments with resources from the Participation and Promotion Fund for...
STJ: IPI suspension benefit does not apply to companies considered industrial
The benefit of the suspension of tax on industrialized products (IPI), provided for in article 5 of Law 9.826/1999 and in article 29 of Law 10.637/2002, cannot be extended to establishments...
Carf: company fraternization is not deductible from IRPJ and CSLL
By five votes to three, the 1st Panel of the Superior Chamber of Carf understood, within the scope of process 10882.723478/2015-71, that expenses with social gatherings for employees are not deductible from IRPJ...