South America: Tax

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Article
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
On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) regulations, as well as establishing the timeline for their fullfilment during 2026.
Brazil Tax
MB
Mayer Brown
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Tax Disputes
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Corporate Tax

Sales Taxes: VAT, GST

Article
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
On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) regulations, as well as establishing the timeline for their fullfilment during 2026.
Brazil Tax
MB
Mayer Brown
See more

Income Tax

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Corporate Tax

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National Insurance

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Latest Videos

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