{"id":3352,"date":"2026-08-31T09:22:18","date_gmt":"2026-08-31T12:22:18","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=3352"},"modified":"2026-08-31T09:24:29","modified_gmt":"2026-08-31T12:24:29","slug":"reforma-tributaria-clipping","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/reforma-tributaria-clipping\/","title":{"rendered":"Tax Clipping | Stay Up to Date with the Highlights"},"content":{"rendered":"<p><\/p>\n<p class=\"isSelectedEnd\">In this edition of the BVZ Tax Newsletter, we bring together relevant updates on the implementation of the Tax Reform, tax settlements and installment plans, as well as recent decisions involving DeRE, split payment, tax enforcement, ITR, judicial reorganization, ITCMD and ITBI.<\/p>\n<p class=\"isSelectedEnd\">Check out the highlights of this edition:<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Reform<\/strong><br \/>\n\u2013 The CGIBS and the Brazilian Federal Revenue Service clarify the deadlines for complying with obligations related to the Special Regime Declaration (DeRE), including the submission of table events and the first monthly accounting and tax filing.<br \/>\n\u2013 Technical Bulletin 2026.001 standardizes payment method codes in Electronic Tax Documents, in preparation for the implementation of split payment.<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Settlement\/Installment Plans<br \/>\n<\/strong>\u2013 The STJ upholds the right to use tax credits arising from a court decision to settle tax debts under installment plans or registered as tax liabilities.<br \/>\n\u2013 The STJ rules that tax loss credits and negative CSLL calculation basis credits belonging to a company may not be used by an individual shareholder to settle their own debt under the Special Tax Regularization Program (Pert).<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Updates<br \/>\n<\/strong>\u2013 The STJ rules that redirecting tax enforcement proceedings against an estate or successors depends on the debtor having been served before their death.<br \/>\n\u2013 Carf upholds the assessment of ITR on rural property occupied by landless workers.<br \/>\n\u2013 The STF upholds restrictions on access to judicial reorganization proceedings by persistent tax debtors.<br \/>\n\u2013 The CNJ approves a change waiving the requirement for advance payment of ITCMD for the purpose of conducting extrajudicial probate proceedings.<br \/>\n\u2013 The S\u00e3o Paulo Court of Justice (TJSP) rules out the levy of ITBI on the difference in the value of a property used to contribute capital to a company.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7500163700734050307\" target=\"_blank\" rel=\"noopener\">Access the full edition for more information.<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>In this edition of the BVZ Tax Newsletter, we bring together relevant updates on the implementation of the Tax Reform, tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3354,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3352","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 v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma Tribut\u00e1ria<\/title>\n<meta name=\"description\" content=\"Reforma Tribut\u00e1ria e atualiza\u00e7\u00f5es tribut\u00e1rias sobre transa\u00e7\u00e3o, execu\u00e7\u00e3o fiscal, ITR, ITCMD, ITBI e recupera\u00e7\u00e3o judicial.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvzadvogados.com.br\/reforma-tributaria-clipping\/\" 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