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.

STF maintains the end of the compulsory union contribution

The Federal Supreme Court confirmed the end of the obligation to pay the Union Contribution.

Binding Effect of Carf Summaries

This brings more legal certainty in inspections, by avoiding the issuance of divergent assessments from Carf's understanding.

PGFN has amended a standard that rules the registration at Federal Debt Roster

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 earning foreign investment should attempt to the DEF deadline by the end of June

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.

Digital certificate: what is and how to use to meet obligations with the Treasury

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.

Important issues of applications for the Tax Liability Certificate in the State of Rio de Janeiro

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 schedule: who should file and deadline

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.

Siscoserv – Federal Revenue of Brazil clarifies on fines applied for inaccurate, incomplete or omitted information

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.

State of Rio de Janeiro changes deadlines for companies’ reports under fiscal incentives

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.
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