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 tax calculation regimes, tax exemptions, and the regularization of tax liabilities.

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

Tax Reform
– The National Meeting of State Tax Coordinators and Administrators (Encat) published technical notes on split payment in electronic tax documents, with the objective of preparing systems for adaptation.
– Members of the Novo Party introduced a bill proposing a 5% cap on the Selective Tax.

Tax Updates
– The Federal Regional Court of the 3rd Region (TRF-3) granted a preliminary injunction suspending, for a group of companies, the increase in the Presumed Profit tax base established by Supplementary Law No. 224/2025.
– The Administrative Council of Tax Appeals (CARF) ruled that the payment of Profit-Sharing Compensation (PLR) does not preclude the tax-exempt status of non-profit associations.
– The Brazilian Federal Revenue Service amended its regulations regarding the exclusion of penalties and the regularization of tax liabilities resolved through the casting vote mechanism.
– The Simples Nacional Management Committee extended tax payment deadlines for taxpayers located in municipalities in the state of Minas Gerais affected by heavy rainfall.

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