ARTICLES

04/10/2018

Changes to the National Corporate Taxpayers’ Registration (CNPJ) – Inclusion of the nomination of Final Beneficiaries

Since July 2017, the national entities, in addition to entities domiciled abroad, are also required to provide their final beneficiaries information through the Coletor Nacional (National Collector, in English) at enrollment with the National Corporate Taxpayers’ Registration (Cadastro Nacional de Pessoas Jurídicas - “CNPJ”).
01/10/2018

State of Rio de Janeiro grants reduction of penalties and default interest

State Complementary Law 182 deals with the installment payment of ICMS debts, penalties from the State Court of Accounts (TCE), and individuals’ IPVA debts.
12/09/2018

Federal Revenue rules the Individual’s Registry of Economic Activity (CAEPF)

Registration will be made by the individual in the e-CAC portal, through the eSocial portal, or in the RFB service units.
29/08/2018

State of RJ revokes the decree that had changed the responsibility for the payment of ICMS on cargo transportation services

The Official Gazette of the State of Rio de Janeiro, of Jul-30-2018, brought the Decree 46379, which revokes Decree 46323 the one that established new rules for the payment of ICMS levied on the provision of cargo transportation services.
20/08/2018

Federal Revenue publishes clarifications on the registration of international cargo transportation service in Siscoserv

The Cosit Consultation Solution 81, provides clarification on the registration in Siscoserv in cases of acquisition of international cargo transportation service in which there is the cargo consolidation operation and, consequently, the issuance of two cargo knowledgement, namely, the "generic or master" and the "aggregate, house or cub".
15/08/2018

Federal Revenue publishes the rules for 2018 DITR

The RFB Normative Instruction 1820/2018, published on July-31-2018, establishes rules and procedures to file the Statement of Tax on Rural Territorial Property (DITR) for the 2018 fiscal year.
07/08/2018

Does your company know the penalties that may be applied to eSocial?

In addition to a possible taxes payment, failure to provide information to eSocial will expose companies to penalties.
01/08/2018

The penalty to the Tax Accounting Bookkeeping for companies taxed by presumed, arbitrated, or immune/exempt profits is modified

Legal entities taxed by IRPJ under any system other than real profit that fail to file ECF within deadline or filed with inaccuracies or omissions, are subject to penalties.
13/07/2018

Small businesses will be able to file eSocial events from November 2018

Micro-enterprises, small enterprises and individual micro entrepreneurs were given the option to cumulatively file, as of Nov-1-2018, the initial events and tables, non-recurring events and periodic events.
10/07/2018

Federal Revenue amends the Social Security Contribution on Gross Revenue

Because of the changes introduced by the Law 13670, which, among other points, removed some sectors from the payroll tax exemption system, the Federal Revenue of Brazil issued the RFB Normative Instruction 1812, on Jul-02-2018.
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