This brings more legal certainty in inspections, by avoiding the issuance of divergent assessments from Carf's understanding.
Among other issues, the new rule postpones the beginning of the validity of PGFN Ordinance 33 to Oct-1-2018. Therefore, the administrative lock up of assets (without judicial authorization) scheduled to begin in the first half of June will not enter the PGFN routine yet.
Companies receiving foreign direct investment with assets or shareholders' equity equal to or greater than BRL 250,000,000.00 are required to file the Economic and Financial Statement by the Central Bank of Brazil.
The use of digital certificates in procedures with Tax Authorities has increased in recent years, and this is an indispensable tool in large numbers of individuals and legal entities’ routine.
The rules for issuance of certificates among the Federation Units follow general guidelines. However, taxpayers should observe some specific regulations of each location with greater caution, in order to avoid surprises at their issuance.
EFD-Reinf, established by RFB Normative Instruction No. 1701/2017, is an SPED module, to be used by legal and individuals, in addition to eSocial. Both are accessory obligations to be met in 2018 that already require a great attention in its deployment, and will highly influence the companies' routines.
On April 10, 2018, RFB Normative Instruction No. 1803/2018 was published, amending the RFB Normative Instruction No. 1277/2012, establishing the Integrated Foreign Trade in Services, Intangibles and Other Operations that Produce Changes in Equity - Siscoserv.
The State of Rio de Janeiro, through the publication of Law 7906 (on Mar-15-2018), changed the deadlines for companies that enjoy tax benefits or incentives from Tax Incentive and Transparency Governance System (Sisgift), an organ of the State Government, present report.