Carolina Bottino

TAX REFORM: Complementary Law No. 227/2026

Supplementary Law No. 225/2026: Taxpayers' Defense Code

Complementary Law No. 224/2025 – Reduction Of Tax Incentives

Global Mobility Retrospective 2025

Joint Normative Act (Ato Conjunto) RFB/CGIBS No. 1/2025: The Brazilian Federal Revenue Service (RFB) And The IBS Management Committee (CGIBS) Set Forth The Ancillary (Compliance) Obligations Required For The Provision Of Information For The Assessment Of IBS And CBS In 2026

State Law No. 11,071/2025 Changes The Rules For The Temporary Budget Fund Of The State Of Rio De Janeiro

State Of Rio De Janeiro Implements Special Program For Repayment Of Tax Debts In Installments

Enactment Of Law No. 15,270/2025, Which Establishes Dividend Taxation, Expands The Exemption Threshold, And Introduces A Minimum Tax On High Incomes

Complementary Law No. 225/2025: Special Program For Installment Payment Of Tax Credits Of The State Of Rio De Janeiro

Self-Regularization Of Tax Debts: PGFN/RFB Notices No. 58 And 59/2025

No Retroactive ICMS In Goods Transfers Between Establishments Of The Same Taxpayer, Rules STF 1367

Appeal On Extraordinary Appeal No. 1,521,931: Brazilian Supreme Court Authorizes ICMS Credits On Amounts Paid To Temporary Budget Fund

Tax On Financial Transactions (IOF): Preliminary Injunction Of STF Reinstates Decree No. 12,499/2025 And Suspends The Levy Of Tax Over Forfait Transactions

Brazilian Internal Revenue Service Publishes New Rules For Low-Value Debts And Debts Up To BRL 50 Million

Rio De Janeiro State Regulates Energy Compensation Due In Certain Independent Electricity Generation Projects

PGDAU Notice No. 11/2025: Tax Settlement For Debt Regularization

Superior Court Of Justice Changes Understanding On Statute Of Limitations For Offsetting Tax Credits Arising From Judicial Decisions

Amendment Of The Brazilian Black And Gray Lists: Normative Instruction Irs Nº 2265/2025

STF Establishes Non-Incidence Of ISS On Commissioned Manufacturing Activities

ICMS Levy In The Transfer Of Goods: STF Concludes Trial On Theme 1,367 Of General Repercussion And Effects Of Modulation Of ADC 49 Decision