Tax Clipping | Stay Up to Date with the Highlights

In this edition of our Tax Clipping, we have gathered the week’s key developments, highlighting regulatory updates, relevant decisions, and measures that directly impact tax practice and corporate tax management.

Below are the main points for strategic monitoring:

Tax Reform
– The Brazilian Federal Revenue Service updated the NF-e and NFC-e rules to align with the Tax Reform and postponed validations related to monophase taxation.
– Taxpayers in the city of São Paulo are not required to issue invoices for the leasing of assets.

Tax Settlements
– The Superior Court of Justice (STJ) ruled that amounts deposited before adherence to a tax settlement agreement must be converted into definitive payment of the debt.
– The Office of the Attorney-General of the National Treasury (PGFN) extended the deadline for adherence to the tax settlement program based on payment capacity until May 29, 2026.

Tax Updates
– The Brazilian Federal Revenue Service established a new revenue code for the collection of the CSLL surcharge.
– CARF issued guidelines for the use of generative artificial intelligence within the scope of the administrative court.
– The Brazilian Federal Revenue Service notified taxpayers and extended the deadline for regularization under the Simples Nacional regime.

Access the full edition for more information.