Tax Newsletter | Stay Up to Date with the Highlights

The new edition of the BVZ Tax Clipping brings together significant developments in the implementation of the Tax Reform, as well as updates on tax settlements, tax enforcement, tax litigation, and matters with a direct impact on companies and taxpayers.

Tax Reform
– The IBS Management Committee and the Federal Revenue Service publish a new stage of the technical documentation for the DeRE, related to the specific tax regimes provided for in Complementary Law No. 214/2025.
– The Superior Court of Justice (STJ) determines that its 1st Panel will be responsible for judging federative disputes related to the Tax Reform.
– The tax authorities regulate a provider to simplify the issuance of electronic invoices (NF-e) for individual microentrepreneurs (MEIs) and rural producers, in line with the new tax model.

Tax Settlement
– Santa Catarina launches a tax settlement program with discounts of up to 95% for companies undergoing judicial reorganization.
– Espírito Santo publishes a tax settlement notice for ICMS debts, offering discounts of up to 60%.
– The Office of the National Treasury Attorney General (PGFN) makes new tax settlement notices available, expanding the possibilities for the regularization of debts registered as federal overdue tax liabilities.

Tax Updates
– The Federal Revenue Service publishes guidance on the CSLL Additional Tax provided for under the GloBE Rules.
– The Federal Revenue Service launches a webpage on habitual tax debtors, increasing transparency and tax oversight.
– The Federal Supreme Court (STF) resumes the judgment on penalties imposed on debtor companies that distribute profits, bonuses, or profit-sharing.
– The Superior Court of Justice (STJ) suspends the judgment on the deductibility of losses from foreign exchange hedge transactions for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) purposes.
– The Administrative Council of Tax Appeals (CARF) rules out the incidence of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) on the ICMS tax incentive granted to Cervejaria Petrópolis.