{"id":3462,"date":"2026-10-26T09:32:34","date_gmt":"2026-10-26T12:32:34","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=3462"},"modified":"2026-10-26T09:33:41","modified_gmt":"2026-10-26T12:33:41","slug":"atualizacoes-tributarias-outubro-2026","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/atualizacoes-tributarias-outubro-2026\/","title":{"rendered":"Tax Clipping | Stay Up to Date with the Highlights"},"content":{"rendered":"<p><\/p>\n<p data-pm-slice=\"1 1 []\">In this edition of the BVZ Tax Clipping, we bring together updates on the implementation of the Tax Reform, tax debt negotiations and recent decisions involving federal, state and municipal taxes.<\/p>\n<p>Check out the highlights of this edition:<\/p>\n<p><strong>Tax Reform<\/strong><br \/>\n\u2013 Companies under the Simples Nacional regime have until October 30 to opt for separate payment of IBS and CBS in 2027.<br \/>\n\u2013 The Brazilian Federal Revenue Service and CGIBS define the use of ReOps to facilitate the issuance of invoices by digital platforms.<br \/>\n\u2013 The government is considering a Proposed Constitutional Amendment (PEC) to maintain IPI collection until the Selective Tax comes into force.<\/p>\n<p><strong>Tax Settlement<\/strong><br \/>\n\u2013 The Legislative Assembly of the State of Rio de Janeiro (Alerj) approves a bill providing for sanctions against habitual tax debtors and the negotiation of state tax debts with discounts of up to 70%.<\/p>\n<p><strong>Tax Updates<\/strong><br \/>\n\u2013 The Brazilian Supreme Federal Court (STF) concludes its judgment and recognises the ITBI tax exemption for the contribution of real estate to the share capital of real estate companies.<br \/>\n\u2013 The STF rules to exclude ISS from the PIS and Cofins tax bases.<br \/>\n\u2013 The Brazilian Federal Revenue Service determines that the discount on the acquisition of ICMS tax credits must be taxed at the time of purchase.<br \/>\n\u2013 The Brazilian Superior Court of Justice (STJ) upholds the exclusion of properties subject to environmental restrictions from IPTU taxation.<br \/>\n\u2013 The Administrative Council of Tax Appeals (Carf) approves a summary on the application of 35% withholding income tax (IRRF) to payments without a substantiated cause.<br \/>\n\u2013 The STJ maintains the inclusion of ICMS in the PIS and Cofins tax bases under the regime of specific rates based on fuel volume.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/bvzadvogados_clipping-tribut%C3%A1rio-activity-7520453548417892352-uCdi?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAACaJlSQBvSsoj_40LUJrDyuqMWC16WJmNk4\">Access the full edition for more information.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>In this edition of the BVZ Tax Clipping, we bring together updates on the implementation of the Tax Reform, tax debt [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3464,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3462","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 v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Atualiza\u00e7\u00f5es tribut\u00e1rias de outubro<\/title>\n<meta name=\"description\" content=\"Confira as atualiza\u00e7\u00f5es tribut\u00e1rias de outubro sobre a Reforma Tribut\u00e1ria, transa\u00e7\u00f5es fiscais e decis\u00f5es recentes envolvendo impostos.\" \/>\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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