Complementary Law No. 225/2025, which establishes the so-called Taxpayers’ Bill of Rights, has been enacted and published in the Official Gazette of the Union. The […]
On November 25, 2025, the law establishing the Special Regime for Asset Update and Regularization (REARP) was enacted, allowing taxpayers to update the value of […]
The First Section of the Superior Court of Justice (STJ), ruling under the repetitive appeals procedure, unanimously held that ICMS, PIS, and Cofins must be […]
On November 14, 2025, the Brazilian Federal Revenue Service (RFB) issued Normative Instruction No. 2,291, which fully updates the national reporting model for crypto-asset transactions, […]
On November 26, 2025, Law No. 15,270/2025 was enacted, introducing significant changes to the Individual Income Tax (IRPF) regime, most notably ending the general exemption […]
The First Panel of the Superior Court of Justice (STJ), in the judgment of Special Appeal No. 2,139,696/SP, held that Brazilian states may not simultaneously […]
1. General Context On October 22, 2025, the Federal Senate approved, by 51 votes to 10, the final text of Complementary Bill No. 108/2024, which […]
The 1st Section of the Superior Court of Justice (STJ), in a judgment submitted to the repetitive appeal procedure, established the understanding that extraordinary contributions […]
The São Paulo City Government announced, on November 1, 2025, a comprehensive municipal tax debt regularization program, offering discounts of up to 95% on interest […]
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