{"id":3052,"date":"2026-01-19T10:30:24","date_gmt":"2026-01-19T13:30:24","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=3052"},"modified":"2026-01-21T14:24:35","modified_gmt":"2026-01-21T17:24:35","slug":"stf-prorroga-prazo-para-aprovacao-de-dividendos-isentos","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/stf-prorroga-prazo-para-aprovacao-de-dividendos-isentos\/","title":{"rendered":"STF Extends Deadline for Approval of Tax-Exempt Dividends"},"content":{"rendered":"<p><strong>Justice Nunes Marques<\/strong>, the reporting justice in <strong>ADIs 7912, 7914, and 7917<\/strong>, granted a <strong>preliminary injunction<\/strong> extending the deadline for the approval of <strong>income-tax-exempt dividends<\/strong> until <strong>January 31, 2026<\/strong>. The decision modifies the framework established by <strong>Law No. 15,270\/2025<\/strong>, which required approval by <strong>December 31, 2025<\/strong>, even if profits had been accrued through the end of the fiscal year.<\/p>\n<p><strong>Grounds of the Decision<\/strong><\/p>\n<p>The reporting justice emphasized that the law was published on <strong>November 27, 2025<\/strong>, rendering the original deadline impracticable. According to him, the requirement could generate <strong>tax uncertainty<\/strong>, <strong>risks of double taxation<\/strong>, and <strong>significant economic impacts<\/strong>, such as increased litigation and compliance difficulties.<\/p>\n<p>The extension of the deadline seeks to <strong>preserve legal certainty<\/strong> and avoid harm both to taxpayers and to the State.<\/p>\n<p><strong>Arguments Presented by the Entities<\/strong><\/p>\n<ul>\n<li><strong>CNI and CNC:<\/strong> argued that the fixed deadline violates the <strong>principle of tax non-retroactivity<\/strong>, since dividends accumulated prior to the enactment of the law could be taxed. They also pointed to the <strong>risk of double taxation<\/strong> and criticized the taxation on the <strong>total amount of dividends<\/strong>, without considering the <strong>R$ 50,000 threshold<\/strong>.<\/li>\n<li><strong>CFOAB:<\/strong> advocated for the <strong>exclusion of micro and small enterprises under the Simples Nacional regime<\/strong>, particularly <strong>law firms<\/strong>, from the new taxation framework.<\/li>\n<\/ul>\n<p>The justice, however, <strong>did not grant the OAB\u2019s request<\/strong>, maintaining the applicability of the law\u2019s rules to companies under the <strong>Simples Nacional<\/strong> regime.<\/p>\n<p><strong>Practical Impacts<\/strong><\/p>\n<p>The decision provides <strong>greater predictability for companies<\/strong>, which will have additional time to deliberate on dividend distributions without the immediate risk of taxation.<\/p>\n<p>For the tax authorities, the ruling <strong>reduces the likelihood of litigation<\/strong> and <strong>uncertainty in revenue collection<\/strong>.<\/p>\n<p>Small enterprises, however, remain in a <strong>state of uncertainty<\/strong>, pending the <strong>final judgment by the STF Plenary<\/strong>, scheduled for <strong>February 2026<\/strong>.<\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>The preliminary injunction represents a <strong>balancing measure between revenue interests and legal certainty<\/strong>, but it does not resolve all the controversies arising from <strong>Law No. 15,270\/2025<\/strong>.<\/p>\n<p>Issues such as the <strong>taxation of Simples Nacional companies<\/strong> and allegations of <strong>double taxation<\/strong> still depend on <strong>collegiate review<\/strong>, making it essential to closely monitor the <strong>STF\u2019s final ruling on the merits<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3075,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=3052"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3052\/revisions"}],"predecessor-version":[{"id":3133,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3052\/revisions\/3133"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/3075"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=3052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=3052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=3052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}