Tax Clipping | Stay Up to Date with the Highlights

The latest edition of the BVZ Tax Clipping brings together significant developments in the regulation of the Tax Reform, judicial decisions with immediate impact, and administrative updates that require heightened attention from businesses.

Among the week’s key highlights:

Tax Reform
– The publication of the IBS regulation and the appointment of the Management Committee’s executive board are identified as priorities for enabling the operational implementation of the new tax.

– The Brazilian Federal Revenue Service has made available manuals, layouts, and FAQs for the new Declaration of Specific Regimes (DeRE), signaling progress in the structuring of CBS ancillary obligations.

– Supplementary Law No. 227/2026 establishes the suspension of procedural deadlines in administrative tax litigation between December 20 and January 20, altering the counting of deadlines before the Brazilian Federal Revenue Service.

Tax Settlements
– A preliminary injunction set aside a restriction imposed by the Federal Court of Accounts (TCU) on the use of tax loss carryforwards and negative tax bases (PF/BCN) in tax settlements, reinforcing the limits of the Court’s authority in light of Law No. 13,988/2020.

Tax Updates
– A preliminary injunction suspended the additional 10% increase applied to the presumed profit percentages for IRPJ and CSLL purposes under the presumed profit regime.

– The Superior Court of Justice (STJ), ruling under the repetitive appeals procedure, held that the cap of 20 minimum wages does not apply to contributions levied for the benefit of third parties, consolidating an interpretation with immediate effects.

– The Supreme Federal Court (STF) resumed discussions on significant matters, including the challenge to the increase in the presumed profit percentages, the incidence of PIS and Cofins on insurance companies’ technical reserves, and the deadline for the approval of dividends.

– The Brazilian Federal Revenue Service reinforced the need to regularize ancillary obligations and established a 20-business-day period for defense in proceedings involving exclusion from the Simples Nacional regime.

– CARF upheld tax assessments based on omitted revenues and reaffirmed the criteria for presumed assessments based on bank transaction records.

– The deadline to adhere to the Rearp Atualização program expires in February, allowing for asset revaluation with definitive taxation.

– The Brazilian Postal Service (Correios) will require the Electronic Content Declaration as of April 2026.

Access the full edition for more information.