{"id":2968,"date":"2026-02-23T12:30:20","date_gmt":"2026-02-23T15:30:20","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=2968"},"modified":"2026-06-07T19:54:56","modified_gmt":"2026-06-07T22:54:56","slug":"clipping-tributario-bvz-reforma-decisoes-atualizacoes","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/clipping-tributario-bvz-reforma-decisoes-atualizacoes\/","title":{"rendered":"Tax Clipping | Stay Up to Date with the Highlights"},"content":{"rendered":"<p><\/p>\n<p class=\"isSelectedEnd\">The latest edition of the BVZ Tax Clipping brings together significant developments in the regulation of the Tax Reform, judicial decisions with immediate impact, and administrative updates that require heightened attention from businesses.<\/p>\n<p class=\"isSelectedEnd\">Among the week\u2019s key highlights:<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Reform<br \/>\n<\/strong>\u2013 The publication of the IBS regulation and the appointment of the Management Committee\u2019s executive board are identified as priorities for enabling the operational implementation of the new tax.<\/p>\n<p>\u2013 The Brazilian Federal Revenue Service has made available manuals, layouts, and FAQs for the new Declaration of Specific Regimes (DeRE), signaling progress in the structuring of CBS ancillary obligations.<\/p>\n<p>\u2013 Supplementary Law No. 227\/2026 establishes the suspension of procedural deadlines in administrative tax litigation between December 20 and January 20, altering the counting of deadlines before the Brazilian Federal Revenue Service.<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Settlements<br \/>\n<\/strong>\u2013 A preliminary injunction set aside a restriction imposed by the Federal Court of Accounts (TCU) on the use of tax loss carryforwards and negative tax bases (PF\/BCN) in tax settlements, reinforcing the limits of the Court\u2019s authority in light of Law No. 13,988\/2020.<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Updates<br \/>\n<\/strong>\u2013 A preliminary injunction suspended the additional 10% increase applied to the presumed profit percentages for IRPJ and CSLL purposes under the presumed profit regime.<\/p>\n<p>\u2013 The Superior Court of Justice (STJ), ruling under the repetitive appeals procedure, held that the cap of 20 minimum wages does not apply to contributions levied for the benefit of third parties, consolidating an interpretation with immediate effects.<\/p>\n<p>\u2013 The Supreme Federal Court (STF) resumed discussions on significant matters, including the challenge to the increase in the presumed profit percentages, the incidence of PIS and Cofins on insurance companies\u2019 technical reserves, and the deadline for the approval of dividends.<\/p>\n<p>\u2013 The Brazilian Federal Revenue Service reinforced the need to regularize ancillary obligations and established a 20-business-day period for defense in proceedings involving exclusion from the Simples Nacional regime.<\/p>\n<p>\u2013 CARF upheld tax assessments based on omitted revenues and reaffirmed the criteria for presumed assessments based on bank transaction records.<\/p>\n<p>\u2013 The deadline to adhere to the Rearp Atualiza\u00e7\u00e3o program expires in February, allowing for asset revaluation with definitive taxation.<\/p>\n<p>\u2013 The Brazilian Postal Service (Correios) will require the Electronic Content Declaration as of April 2026.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7431720590169821185\" target=\"_blank\" rel=\"noopener\">Access the full edition for more information.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The latest edition of the BVZ Tax Clipping brings together significant developments in the regulation of the Tax Reform, judicial decisions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-2968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clipping-tributario"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Clipping Tribut\u00e1rio BVZ Reforma<\/title>\n<meta name=\"description\" content=\"Confira os destaques do Clipping Tribut\u00e1rio BVZ sobre Reforma Tribut\u00e1ria, decis\u00f5es do STF e STJ e atualiza\u00e7\u00f5es da Receita Federal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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