Contents

Artigos

Review of Unused Tax Credits Becomes a Priority Amid the Transition to CBS and IBS

Brazil’s tax system imposes a significant compliance burden on taxpayers, characterized by constant legislative changes, overlapping rules, and a complex set of ancillary tax obligations. […]
News

Federal Court in São Paulo Rejects 10% Increase Under the Presumed Profit Regime

On August 28, 2026, the Federal Court of the 3rd Region issued one of the first favorable rulings on the matter. The court recognized the […]
News

Brazilian Federal Revenue Service and CGIBS Establish Schedule for Electronic Tax Documents under IBS and CBS

The Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) and the Tax on Goods and Services Management Committee (Comitê Gestor do Imposto sobre […]
News

Federal Revenue Service Rules Out PIS/Cofins Reduction on Operations with the Manaus Free Trade Zone

The Brazilian Federal Revenue Service (“RFB”) published Nota Cosit/Sutri/RFB No. 207 on July 14, 2026, reforming the position previously expressed in Nota Cosit/Sutri/RFB No. 141/2026. […]
News

(PT) Receita Federal amplia possibilidades de aproveitamento de créditos fiscais em transações tributárias

Sorry, this entry is only available in PT.
News

(PT) Programa Sintonia amplia benefícios para empresas com elevado grau de conformidade tributária

Sorry, this entry is only available in PT.
News

STJ Defines Mandatory Timing for Accounting Write-Off and Reinforces Risk of Exclusion from Installment Programs

The 1st Panel of the Brazilian Superior Court of Justice (STJ) has consolidated its understanding regarding the use of tax loss carryforwards and negative CSLL […]
News

Faster Judicial Asset Freezes: What Changes with the New SISBAJUD

The National Council of Justice (CNJ) has implemented new judicial asset-freezing functionalities through the pilot project for the controlled transition to the new Judicial Asset […]
News

Preliminary Injunction Recognizes Right to PIS and COFINS Credits on Mineral Water Purchases

Brazil’s tax landscape underwent significant changes with the enactment of Complementary Law No. 224/2025. As part of a broader fiscal adjustment effort, the law reduced […]
News

Simples Nacional and the Option to Adopt the Regular IBS and CBS Regime in 2027: CGSN Resolution No. 186/2026 Establishes Deadlines and Rules

CGSN Resolution No. 186/2026 was published in the Brazilian Official Gazette on April 17, 2026, establishing the deadlines and conditions for opting into the Simples […]

Subscribe to our newsletter

    Where are we

    Rua Oscar Freire 2250, 2º andar
    Pinheiros, São Paulo – SP
    CEP 05409-011

    Contacts

    +55 11 3087-6227
    +55 11 3284-2577

    [email protected]

    More information