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...