Funrural subrogation returns to the Supreme Court plenary
The Supreme Court plenary heard the case on Funrural subrogation, the rule that makes buyers withhold the contribution from rural…
Stock options and social security contributions: STJ ruling
The STJ's First Section ruled in Theme 1379 that social security and third-party contributions do not apply to gains from…
Innovation grants leave the tax base of IRPJ, CSLL, PIS, Cofins
Brazil's tax authority ruled that government innovation grants fall outside the base of IRPJ, CSLL, PIS and Cofins. The treatment…
Tax compliance program gets assisted rules for 2026
Joint Act RFB/CGIBS 5/2026 regulates the assisted adaptation program for issuing tax documents with IBS and CBS. The text explains…
RioComex regime: decree sets ICMS rules for importers
A state decree regulates RioComex, an ICMS regime for importers in Rio de Janeiro. It covers eligibility, qualification, migration from…
Brazil Sovereign Plan credit: law and provisional measure release R$18.5 billion
Law 15,473/2026 and Provisional Measure 1,379/2026 release R$18.5 billion in credit to companies hit by the 25% US tariff. Funds…
Brazilian Supreme Court removes ICMS presumed credits from PIS and Cofins
Brazil's Supreme Court ruled, with binding effect, that ICMS presumed credits cannot be included in the PIS and Cofins tax…
IBS and CBS: effects on business operations
Supplementary Law No. 214 establishes IBS and CBS and reshapes consumption taxation in Brazil. Companies should review transactions, tax documents,…
High-income taxation: what Bill 1087/2025 proposes
Bill 1087/2025 proposes minimum taxation for high-income individuals and withholding income tax on profits and dividends. As the legislative text…