Tax Clipping | Stay Up to Date with the Highlights

The past week brought new relevant developments in the implementation agenda of the Tax Reform, as well as administrative and judicial decisions with a direct impact on guarantees in tax enforcement proceedings, the incidence of taxes, and tax debt regularization programs.

In this edition, we have gathered the key points requiring strategic attention:

Tax Reform
– The Brazilian Federal Revenue Service and the Federal Accounting Council launched a course on the Consumption Tax Reform, comprising 19 modules covering the IBS, CBS, and sector-specific regimes.

Tax Settlements and Installment Programs
– The Brazilian Federal Revenue Service has begun terminating installment payment agreements following communications issued under the Parcela em Dia program, including arrangements related to the Simples Nacional regime.
– The State of Rondônia extended the deadline for joining the ICMS Refaz program until March 31, 2026.

Tax Updates
– The São Paulo Tax Appeals Court (TIT-SP) ruled that ITCMD is not due on donations of real estate made by donors residing abroad.
– The Brazilian Federal Revenue Service launched the “My Debts and Pending Issues” service, allowing taxpayers to consult and regularize outstanding tax liabilities.
– The Goiás State Court of Justice (TJ-GO) recognized the ITBI exemption applicable to contributions of assets to share capital where no excess value is involved.
– The Superior Court of Justice (STJ) ruled that bank guarantees and surety bonds may not be rejected in tax enforcement proceedings solely on the basis of the statutory order of attachment.
– The Brazilian Federal Revenue Service confirmed the incidence of Individual Income Tax (IRPF) on the allocation of funds paid to professors.
– The Brazilian Federal Revenue Service clarified the circumstances in which exemptions from PIS/Pasep, Cofins, and IOF apply to the export of services.

Access the full edition for more information.