The Supreme Federal Court (“STF”), in the records of Extraordinary Appeal (“RE”) No. 855,649, decided on the constitutionality of income tax (“IR”) on amounts deposited in the taxpayers’ current account, when they, after being summoned, they are unable to prove […]
The Individual Income Tax Declaration (IRPF) season in Brazil takes place every year, from March to April. Delays in submitting this obligation, which must be fulfilled by all Brazilian tax residents, can result in a fine of R$ 165.74, which […]
By Camlia Cabral In August 2020, the National Monetary Council (“CMN”) published Resolution No. 4,852, bringing new rules to non-resident investors in the Brazilian capital market. Among other provisions, this Resolution assigned the Securities and Exchange Commission (“CVM”) to provide […]
On the 24th of September, Supplementary Law 175/2020 was published which establishes rules for the collection of ISS with regards to services provided by the municipality where the consumer is located (destination), and no longer by the host city of […]
The pandemic has brought many changes to the Brazilian workplace and, every day, with these changes come more laws to allow it to adapt better to the actual reality facing Brazilian companies. In this context, on September 4, Joint Ordinance […]
Signed in August 2018, Law nº 13.709, known as the General Personal Data Protection Law (LGPD), which regulates the use and storage of personal information, came into effect on the 18th of September 2020, after being signed off by the […]
In July, the Secretary of Social Security and Labor authorized, via Ordinance n 16.655, that companies that dismiss workers without just cause during the pandemic (edited through Legislative Decree No. 06 of 2020) as a result of the coronavirus, may […]
Published on the 27th of August by the National Monetary Council, Resolution nº 4852, has changed the application rules for non-resident investors in Brazilian financial and capital markets. These rules apply to individuals classified as “non-resident investors”, that is, those […]
One of the barriers to internationalization has just fallen: the Ministry of Economy announced, on Monday (17), the definitive shutdown of the Integrated System of Foreign Trade in Services, Intangibles and Other Operations that Produce Variations in Patrimony – Siscoserv. […]
Law No. 14,010/2020, published on June 12, 2020, establishes transitory and emergency rules for the regulation of private law legal relations due to the coronavirus pandemic (Covid-19). The new law contains important provisions on prescription and decay periods, and also […]