Labor reform: prevalence of Agreements or Collective Bargaining Agreements over the Law

One of the principles established by Law 13467/2017 is the negotiation through a bargaining or collective agreement prevails over the CLT (Consolidation of Labor Laws), except in cases in which the negotiation is considered as an illegal object.

PGFN publishes new order for registration in the Active Debt of the Union and Fiscal Execution

The National Treasury General Attorney (PGFN) published Ordinance 33/2018, on Feb-02-2018, which regulates Article 20-B and 20-C of Law 10,522/2002 and deals with procedures to send debts for enrollment in the Active Debt (DAU) purposes.

Companies with foreign capital are required to send CBE to Central Bank

All legal residing entities and individuals domiciled or headquartered in Brazil, holding amounts, assets, goods and/or rights overseas in amounts equal to or greater than USD 100,000 , 00 (one hundred thousand US dollars), or the equivalent in other currencies, shall annually present the Brazilian Statement of CBE.

Companies receiving foreign investment should attempt to the deadline to submit information to Central Bank

Companies receiving foreign direct investment, as established by Brazil’s Central Bank Circular 3,814 dated 07/12/2016, amended by Circular 3,822, of Jan-20-2017, should pay attention to some obligations, with the service term up to Mar-31-2018.

Labor Reform: Aspects of regulation of home office

Law No. 13467/177 presented the legal concept of telework or home office and brought the conditions for its execution. Such regulation was important for bringing legal certainty, as this modality is increasingly present in the daily work relations.

RFB created new rules for ECD

Federal Revenue of Brazil (RFB) consolidated and amended the legislation dealing with Digital Accounting Bookkeeping (ECD), through Normative Instruction (NI) 1774/2017.

Special and Differential Economic and Tax Monitoring in 2018

The Brazil’s Federal Revenue, through the publication of RFB Ordinance 3.311/2017, established the criteria for indication of legal entities to be submitted to the differential and special economic tax monitoring in 2018.

RFB changes rules on amendment of ECF

Federal Revenue of Brazil (RFB) established new rules to amend the Accounting-Tax Bookkeeping (Escrituração Contábil Fiscal - “ECF”) through the RFB Normative Instruction (NI) 1770/2017, in force as of its publication (Dec-19-2017).

RFB changes rules for refunding, compensation and reimbursement requests

The publication of the Normative Instruction RFB 1,765 on Dec-04-2017 brought changes in the rules on refunding, compensation, repayment, and claims for reimbursement under the Federal Revenue of Brazil (RFB).

Federal Revenue established a new accessory obligation to inform transactions settled in cash

RFB Normative Instruction 1,761/2017 establishes the obligation to file information on settled transactions in cash, totally or partially, from sale or assignment of goods or rights, services, rent or other operations, onerous or gratuitous.
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