Tax Newsletter | Stay Up to Date with the Highlights

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

Tax Reform
– The IBS Management Committee and the Brazilian Federal Revenue Service have published a new stage of the technical documentation for DeRE, linked to the specific tax regimes established under Complementary Law No. 214/2025.
– The STJ has determined that its 1st Panel will be responsible for judging federative disputes related to the Tax Reform.
– The tax authorities have regulated a provider to simplify the issuance of NF-e for Individual Microentrepreneurs (MEIs) and rural producers, in line with the new tax model.

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

Tax Updates
– The Brazilian Federal Revenue Service has issued guidance on the CSLL Additional Tax provided for under the GloBE Rules.
– The Brazilian Federal Revenue Service has launched a webpage on habitual tax debtors, increasing transparency and tax oversight.
– The STF has resumed the judgment on penalties imposed on debtor companies that distribute profits, bonuses, or profit-sharing.
– The STJ has suspended the judgment on the deductibility of losses from foreign exchange hedge transactions for IRPJ and CSLL purposes.
– The CARF has ruled out the incidence of IRPJ and CSLL on the ICMS tax incentive granted to Cervejaria Petrópolis.

Access the full edition for more information.