Carolina Bottino

Brazilian Internal Revenue Service Issues New Tax Settlement Notices For Small-Value Debts And Debts Of Up To BRL 50 Million

Brazilian Federal Revenue Service Publishes New Rules On Monitoring Of Tax Benefit Eligibility By Legal Entities

Notice No. 6/2026 – PGFN Publishes Notice On Tax Settlement For The Regularization Of Outstanding Debts

Rio De Janeiro Updates FOT Framework And Calculation Rules

Brazil Announces Package Of Measures To Curb Fuel Price Increases

Provisional Measure No. 1,340/2026: Economic Subsidy For Diesel Oil And Increase Of Export Tax Rate On Crude Petroleum Oils Or Oils Obtained From Bituminous Minerals (NCM 2709) And Diesel Oil (NCM 2710.19.21)

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