The Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) issued Normative Instruction RFB No. 2,294/2025, which amended Normative Instruction RFB No. 2,198/2024 and […]
In the early hours of December 17, 2025, the Plenary of the Chamber of Deputies approved Complementary Bill No. 128/2025, which introduces a linear 10% […]
Justice Nunes Marques, the reporting justice in ADIs 7912, 7914, and 7917, granted a preliminary injunction extending the deadline for the approval of income-tax-exempt dividends […]
The First Section of the Superior Court of Justice (STJ), in ruling on Repetitive Theme 1371, consolidated the understanding that state tax authorities may assess […]
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 […]
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