On August 28, 2023, the National Congress forwarded Bill No. 4,258/2023, which proposes the prohibition of interest paid or credited as remuneration for own capital in the calculation of Real Profit (IRPJ) and the base of calculation of the Social Contribution on Net Profit (CSLL).
Caixa Econômica Federal publishes guidelines for suspension of FGTS
Due to Provisional Measure n° 1.046/2021, which authorizes the employer to suspend, without suffering fines and charges, the payment of the Severance Pay Fund (FGTS) for the competences related to April, May, June and/or July 2021 – Caixa Econômica Federal issued guidelines on temporary suspension through Circular n° 945.
Transfer Price – Obligation and Clarifications
Normative Instruction RFB n° 1.312 of December 28, 2012, updated by Normative Instruction RFB n° 1.870, provides for the prices to be applied in the purchase and sale of goods, services or rights carried out by an individual or legal entity resident or domiciled in Brazil, with an individual or legal entity resident or domiciled abroad, considered by law to be linked.
Alert: Deadline for annual approval of management accounts
Law n° 14.030/2020 was sanctioned by President Jair Bolsonaro, which extends the deadline for ordinary general meetings (AGOs) of shareholders or partners of companies and cooperative associates.
Based on Provisional Measure n° 931/2020, the rule seeks to mitigate the effects caused by the COVID-19 pandemic that limite face-to-face meetings and the operation of commercial boards.
Temporary suspension of SISCOSERV
Through Joint Ordinance n° 25, of June 26, 2020, the SPECIAL SECRETARY OF FOREIGN TRADE in the use of attributions suspended the deadline for providing information to Siscoserv.
Extension of ECF
Extension of the deadline for the presentation of the Fiscal Accounting Bookkeeping (ECF) for the calendar year 2019 and for cases of extinction, partial spin-off, total spin-off, merger or incorporation that occurred in the period between January and April of the calendar year 2020.
IOF reduction on credit operations extended for another 90 days
The Federal Revenue published last Friday (3), through the Official Gazette, the 90-day extension of the reduction of the IOF tax rate on credit operations through Decree 10.414, of July 2, 2020.
Deadline Extension for Deliverance of the Digital Accounting Bookkeeping for 2019 Calendar Year
The Official Gazette of the Union, published this Wednesday, 13th, the Normative Instruction n° 1950/2020 that extends the deadline for submission of the Digital Accounting Bookkeeping (ECD) to July 31st.
Clarify doubts about the tax measure announced by the IRS to reduce the impact of COVID-19
The IRS recently published a question and answer material on tax measure issued to reduce the economic impact generated by the coronavirus pandemic.
Federal Revenue of Brazil extended the delivery of Accessory Obligations DCTF and EFD – Contributions – Normative Instruction 1.932/2020
The deadline for submitting the accessory obligations mentioned.
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