{"id":3422,"date":"2026-09-28T11:16:49","date_gmt":"2026-09-28T14:16:49","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=3422"},"modified":"2026-09-28T11:16:49","modified_gmt":"2026-09-28T14:16:49","slug":"noticias-tributarias-clipping-bvz","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/noticias-tributarias-clipping-bvz\/","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 have gathered relevant updates on the implementation of the Tax Reform, the operation of split payment, rules applicable to the Simples Nacional and cooperatives, as well as recent decisions and measures in tax matters.<\/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 Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) approve technical documents for the implementation of split payment.<br \/>\n\u2013 Nearly 120,000 applications to opt for Simples Nacional in 2027 were initially denied but can still be regularized.<br \/>\n\u2013 Cooperatives may opt for the specific IBS and CBS regime until October 31, with effects as of January 2027.<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Updates<\/strong><br \/>\n\u2013 The Brazilian Federal Revenue Service opens consultation for the 2026 residual individual income tax refund batch, with 412,186 refunds.<br \/>\n\u2013 The Brazilian Federal Revenue Service incorporates an OECD rule on tax incentives for multinational companies.<br \/>\n\u2013 The Brazilian Federal Revenue Service extends a transition rule that may reduce the Additional CSLL for multinational companies to zero through 2027.<br \/>\n\u2013 S\u00e3o Paulo will begin issuing a Single Tax Debt Clearance Certificate as of October.<br \/>\n\u2013 The Brazilian Supreme Court (STF) upholds a monthly limitation on the offsetting of tax credits exceeding BRL 10 million.<br \/>\n\u2013 CARF rules out the application of an intercurring statute of limitations in a case involving fraudulent intermediation.<br \/>\n\u2013 CARF approves eight new precedents on Cide, IOF, Senar, IPI, IRPJ, CSLL and other matters.<br \/>\n\u2013 The Federal Court of S\u00e3o Paulo considers the fixed 10% withholding income tax on profits and dividends unconstitutional.<br \/>\n\u2013 The STF reaches a majority against including subsidies related to the social electricity tariff in the ICMS tax base.<br \/>\n\u2013 The Court of Justice of Minas Gerais (TJ\/MG) authorizes the release of contractual attorneys&#8217; fees from a court-ordered debt while the applicability of ITCD is under discussion.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7510337534783041537\" target=\"_blank\" rel=\"noopener\">Access the full edition for more information.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>In this edition of the BVZ Tax Newsletter, we have gathered relevant updates on the implementation of the Tax Reform, the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3423,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3422","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 v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Not\u00edcias tribut\u00e1rias<\/title>\n<meta name=\"description\" content=\"Not\u00edcias tribut\u00e1rias sobre Reforma Tribut\u00e1ria, split payment, Simples Nacional, cooperativas e decis\u00f5es recentes no Clipping Tribut\u00e1rio BVZ.\" \/>\n<meta name=\"robots\" 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