Annual Census of Foreign Capital in Brazil 2022 (Base Year 2021)
Informatives 26 de July de 2022
Deadline to Inform Foreign Investment to the Brazilian Central Bank
Brazilian companies that have direct foreign investment must update their social and economic-financial information before the Brazilian Central Bank (BACEN) through the module RDE-IED, which refers to Electronic Declaratory Registration (RDE) and Foreign Direct Investment (IED). Deadline and Information to Provide The deadlines to provide information and the type of information needed may vary depending …
Informatives 15 de March de 2022
The Municipality of São Paulo increases ISS of sole-professional entities
As of February 24, 2022, sole-professional entities headquartered in the City of São Paulo will be subject to the Tax on Services (ISS) payment based on a new progressive calculation system, which should result in a significant increase in the tax due. Concept of Sole-professional Entity: The change in the ISS collection system is foreseen …
Informatives 21 de February de 2022
Rio de Janeiro Municipality regulates the transaction of tax debts
Through Decree 50.032/2021, the City of Rio de Janeiro established the requirements and conditions for the taxpayers to settle transaction resolutive of claim related to the collection of tax debts by the City Treasury, enrolled or not as an overdue tax. The possibility of tax transactions at the Municipality of Rio de Janeiro was introduced …
Informatives 18 de February de 2022
Five-Year Census of Foreign Capital in Brazil 2021 (Date Basis 2020) – Find out if you need to declare and what/how to do.
The term for submitting the 2021 Five-Year Census for Foreign Capital in Brazil (date basis 2020) is already underway, as provided by Circular No. 3,795/2016 and No. 3,857/2017, both of the Central Bank of Brazil (BACEN). Find below a summary of the relevant information about the procedure: 1. WHO NEEDS TO DECLARE? The Five-Year Census …
Informatives 28 de July de 2021
STJ Removes Restrictions on the Adoption of the Fixed Taxation System of ISSQN by Uniprofessional Company
In a judgment held on 03/24/2021, the 1st Section of the Superior Court of Justice (STJ) standardized understanding that guarantees the right of uniprofessional companies to the fixed taxation regime by ISSQN (service tax), regardless of the corporate form adopted. Since the publication of Decree-Law No. 406/68, the provision of services in the form of …
Informatives 7 de April de 2021
Differentiated ICMS Tax Treatment for the Electric Power Sector Approved
Aiming to stimulate an extremely relevant sector for the State of Rio de Janeiro, the Governor in charge passed Law No. 9.214/2021, granting a special tax treatment to companies and consortium, established or to be established in the State, that implement or have implemented projects for power generation plants. The State Parliament (ALERJ) started to …
Informatives 2 de April de 2021
Tax Reform: Legislative Bill extinguishes the Contribution to PIS / Cofins and institutes CBS – federal VAT
On 07/21/2020, the Federal Government presented to the National Congress the proposal for the 1st phase of the tax reform elaborated by the Ministry of Economy. The proposal, filed asLegislative Bill no. 3887/2020, foresees the extinction of the Contribution to PIS / Pasep and the Contribution to the Financing of Social Security (Cofins), and institutes, …
Informatives 23 de July de 2020
Rules about the New Exceptional Transaction of overdue federal liabilities
The Ordinance PGFN nº 14.402/2020, dated June 17th, 2020, rules on the new conditions for the adhesion to the new exceptional transaction program of the overdue federal liabilities, due to the effects of the pandemic caused by COVID-19. The adhesion to the transaction will take place through the REGULARIZE portal, and the taxpayer must necessarily …
Informatives 19 de June de 2020
Extension of the maturity of the installments on programs administered by RFB and PGFN
The Ministry of Economy has extended the period of maturity of the monthly installments related to the programs administered by the Brazilian Federal Revenue Office (RFB) and the Office of the Attorney General of the National Treasury (PGFN). According to Ordinance No. 201, of May 11, 2020, the maturities of the installments originally due in …
Informatives 14 de May de 2020