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Provisional Measure No. 795/2017 And Decree No. 9,128/2017: Alterations In Tax Treatment Of Oil And Natural Gas Exploration And Development Activities And Extension Of REPETRO´S Term Until 2040
In addition to MP 795/2017, also published on August 18, 2017was Decree No. 9,128 ("Decree"), which extended the term of REPETRO up to December 31, 2040.
Brazil
24 Aug 2017
3
Multilateral Convention On Mutual Administrative Assistance In Tax Matters (Legislative Decree No. 105/2016)
On April 15, 2016, Legislative Decree no. 105/2016 was published in the Official Brazilian Gazette, approving the text of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters...
Brazil
21 Apr 2016
4
Brazilian Tax Authority Rule No. 1,597/2015: Regulation Of The Choice Between Social Contribution Levied On Gross Revenues To Replace Social Contribution Levied On Payroll, As Established By Law No. 13,161/2015
On December 3rd, 2015, Brazilian Tax Authority Rule No. 1,597/2015 ("IN 1,597/2015") was published regulating the choice that taxpayers should make between Social Contribution levied on Gross Revenues...
Brazil
22 Dec 2015
6
SRRF Administrative Ruling 07/2015: Agreements To Be Filed Prior To The Application For Concession Of Special Customs Regime Under Repetro Or Temporary Admission For Economic Utilization
SRRF Administrative Ruling 07/2015, published in the Official Gazette on 13 October, 2015, established that the charter, services and importation agreements...
Brazil
20 Oct 2015
7
Brazil Law No. 13,169/2015: Conversion Of Provisional Measure No. 675/2015 And Changes In Tax Federal Laws
Law No. 13,169/2015, published on October 7th, 2015, resulting from the conversion of Provisional Measure No. 675/2015, maintained the increased rates of CSLL for legal entities...
Brazil
16 Oct 2015
8
Interlocutory Appeal In Extraordinary Appeal No. 776.273/DF: Unconstitutional Nature Of Penalties That Exceed Taxes Owing In Brazil
Taxpayers that have been penalized by tax fines that exceeded their taxes owed can now seek a court ruling recognizing the unconstitutionality of such charges.
Brazil
12 Oct 2015
10
Answer To Tax Consultation No. 188/2015: Tax Sparing In Respect Of Brazilian Value-Added Tax Granted By The State Of Santa Catarina Is Not Characterized As Investment Aubsidy For Raxation Purposes
In its Answer to Tax Consultation No. 188/2015, published in the Official Gazette on September 14th, 2015, the Federal Revenue Office clarified the formalities and elements required for its classification...
Brazil
28 Sep 2015
11
RFB Administrative Ruling No. 1,265/2015: Procedure For The Special Administrative Charging Scheme
If, after been notified, the taxpayer does not pay or suspend payment of the tax credits included in the Special Administrative Charging Scheme, the following measures, among others, may be imposed...
Brazil
18 Sep 2015
12
Administrative Ruling No. 1064/2015: Establishes The Period To Consolidate The Debts That Were Included In The Special Installment Program ("REFIS Da Copa")
Pursuant to Administrative Ruling No. 1064/2015, the debts that were included in the special installment payment programs or were paid in cash with the use of credits derived from accumulated tax losses...
Brazil
10 Sep 2015
13
Brazil Enacts Decree To Improve Tax Compliance And Enact FATCA
On August 25, 2015, Federal Decree No. 8506/2015 was published in the Official Gazette.
Brazil
7 Sep 2015
14
COFIS Executive Declaratory Act No. 60/2015: Approval Of The New Manual For Completion Of The Tax And Account Digital Bookkeeping (ECF) With The Inclusion Of The Return Created By Provisional Measure No. 685/2015
COFIS Executive Declaratory Act (ADE) No. 60/2015, published in the Official Gazette on August 28th, 2015, approved the new Manual for Completion of the Tax and Account Digital Bookkeeping and included the Return created by Provisional Measure No. 685/2015.
Brazil
4 Sep 2015
15
Brazil Ruling No. 1,580/2015: Changes In The Deadline For Riling The Electronic Financial Return ("e-Financeira")
On August 17th, 2015, Ruling No. 1,580/2015 was published, containing amendments to Ruling No. 1,571/2015 concerning the "e-Financeira".
Brazil
21 Aug 2015
16
Brazil: Circular No. 862/2015 Of The Rio De Janeiro State Attorneys Office – Exemption From Filing Appeals, Defenses Or Objections
In its decision of extraordinary appeal No. 540.829/SP (general repercussion), the Brazilian Supreme Court ("STF") , ruled that ICMS (value-added tax)...
Brazil
17 Aug 2015
17
Ordinance PGFN/RFB No. 1.037/2015: Regulation Of The Inclusion Of Debts In The PRORELIT
On July 29, 2015, Ordinance PGFN/RFB No. 1.037/2015 was published to regulate the inclusion of debts in the Program to Reduce Tax Litigation ("PRORELIT") which was established by Provisional Measure No. 685/2015.
Brazil
6 Aug 2015
18
Provisional Measure No. 685/2015: Return With Information On Operations That Result In Suppression, Decrease Or Deferment Of Taxes
In addition to the creation of the Program to Reduce Tax Litigation ("PRORELIT"), Provisional Measure No. 685/2015, published on July 22nd, 2015, established a new tax obligation consisting of filing, by September 30th in each calendar year, a return indicating the operations that occurred in the previous calendar year that resulted in the suppression, decrease or deferment of taxes.
Brazil
28 Jul 2015
19
Provisional Measure No. 685/2015: Creation Of The Program To Reduce Tax Litigation ("PRORELIT")
Both the application to participate in the PRORELIT and the payment have to be made by September 30, 2015.
Brazil
27 Jul 2015
20
PGFN/RFB Administrative Ruling No. 979/2015: Treatment Of The Installments And Lump Sum Payments Made Under The So-Called "Crisis REFIS" Program In Case Of Consolidation, Merger Or Full Spin-Off
On the other hand, the Administrative Ruling does not address how to treat amount paid and the debts included in the "REFIS" program by the liquidated company where the successor has not opted for REFIS' program.
Brazil
23 Jul 2015
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