Out-of-court probate without prior ITCMD payment: CNJ ruling
The CNJ plenary removed from CNJ Resolution No. 35/2007 the rule requiring ITCMD payment before a notarial probate deed. The…
CBS reference rate: TCU proposes 11.3% for 2027
The Federal Court of Accounts proposed 11.3% as the CBS reference rate for 2027. The Senate must still set it…
Municipal tax debt: São Paulo opens settlement with up to 90% off
São Paulo's municipal attorney's office opened a settlement for tax debts under judicial dispute. Enrollment runs until October 15, 2026…
Voluntary tax disclosure: what the new law changes
Complementary Law 236/2026 reformed the National Tax Code. Article 138 now excludes late-payment penalties in voluntary disclosure. The law also…
Supreme Court bars property tax rates based on lot size
Brazil's Supreme Court set a binding thesis in Topic 1,455: cities cannot vary the IPTU property tax rate by property…
STF removes ISS from the PIS and Cofins tax base
Brazil's Supreme Court ruled that the ISS service tax is not part of the PIS and Cofins tax base. Modulation…
State tax settlement: ALERJ approves new rules
ALERJ approved a state tax settlement program and a habitual debtor law, both awaiting the Governor's decision. The post summarizes…
Tax settlement for non-resident WHT: notice offers discounts up to 65%
Brazil's PGFN and Federal Revenue published a joint notice allowing settlement of withholding income tax debts owed by non-resident investors…
ITBI immunity applies to real estate paid into capital
Brazil's Supreme Court set Theme 1,348 and recognized ITBI immunity when real estate is contributed to a company's capital, even…