Law establishes exclusion of ICMS from the calculation basis of PIS/Cofins credits
The federal government published in the Official Gazette of the Union (DOU) this Tuesday (30), Law 14,592/2023, which, among other measures, provides for the calculation of the Social Integration Program (PIS)...
Law with new Perse rules is published in the DOU; vetoes were already expected
Law 14,592/2023, which updates the Emergency Program for the Resumption of the Events Sector (Perse), was published this Tuesday (30/5), in an extra edition of the Official Gazette of the Union (DOU). The...
Judge authorizes receipt of PIS/Cofins credit on ICMS installment
There is no necessary correlation between the exclusion of ICMS from the PIS/Cofins calculation basis and its inclusion in the right to credit. The decision of the Supreme Federal Court on...
Carf waives Havan's fine after joining installment program
Unanimously, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided to dismiss the isolated fine that had been applied to Havan SA for non-payment...
ICMS calculated on presumed profit forms the basis of IRPJ and CSLL, decides STJ
ICMS forms the basis for calculating Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL), when calculated using the profit system...