Igor Nascimento De Souza

Responses To Inquiries Of The Federal Revenue Now Have A Normative Nature – Normative Rule No. 1.434 Dated December 30, 2013

Law No. 12,844/2013 – Alteration To The Moment The Electronic Summons’ Term Starts Counting

CARF – Stock Option Plan

CARF – Additional Arguments To Voluntary Appeal

Law No. 12,814 - Increase In The Limit To The Option To Be Taxed On Presumed Profit In 2014

Tax Thesis - Exclusion Of ICMS And ISSQN From The Tax Basis Of The Social Security Contribution On Gross Income – Law No. 12,546/2011

Tax Thesis – Possibility Of Judicial Discussion - Fine Of 50% Of The Credit - Non-Ratified Offsetting And Undue Or Non-Granted Refund Requests

Relevant Decisions - 1ST Panel Of The Superior Chamber Of Tax Appeals Of

Income Tax Levy On Profits Earned By Associate Companies And Subsidiaries Abroad Will Be Heard By The STF

Annual Income Tax Adjustment Return - Calendar Year 2012, Fiscal Year 2013