Oliveira Alves

27/01/2023

Increase in PIS and Cofins Rates on Financial Revenues through Decree Must Respect the Nonagesimal Antecedence Principle

On December 30, 2022, Decree No. 11,322/2022 was published, reducing the PIS rate to 0.33% and the Cofins rate to 2% on financial revenues earned […]

Tax

19/01/2023

PGFN Ordinance No. 10,826 regulates the use of court-ordered payments for tax offset

On 12/22/2022, Ordinance PGFN No. 10,826 was published, regulating the procedures for the use of credits resulting from final court decisions to settle debts enrolled […]

Tax

17/01/2023

Bill reducing ITCMD approved in the São Paulo State Legislative Assembly

On December 21, 2022, the São Paulo State Legislative Assembly approved Bill No. 511/2020, which reduces the ITCMD rate to 1% in cases of inheritance […]

Tax

12/01/2023

Lawsuit filed against a deceased debtor does not authorize redirection against the estate or heirs

A tax execution lawsuit filed against a deceased person cannot be redirected against the estate if it is initiated after the original debtor’s death. This […]

Tax

20/12/2022

STJ exempts IRPJ and CSLL from being levied on equity interest

The STJ has concluded the judgment of Special Appeal No. 1,955,120-SP regarding the illegitimacy of levying IRPJ (Income Tax) and CSLL (Social Contribution on Net […]

Tax

08/12/2022