04Mar 2026
New Supplementary Law No. 224/2025 Unlawfully Increases IRPJ and CSLL under the Presumed Profit Regime: How to Protect Your Company’s Cash Flow
Governo tenta reclassificar o regime de Lucro Presumido como "benefício fiscal" para justificar aumento de carga tributária...
15Jan 2026
Tips Are Not Included in the SIMPLES NACIONAL Tax Base – IRPJ, CSLL, PIS, and COFINS
The STJ has consolidated case law establishing that tips are not included in the SIMPLES Nacional tax base for purposes of...
14Jan 2026
Capital Gains Exemption on the Sale of a Residential Property for the Acquisition of Another Off-Plan Property
Capital gains are exempt on the sale of a residential property when used to acquire or amortize another off-plan property...
04Dec 2025
New Law Allows Property Value Adjustment for Income Tax Purposes at Market Value
A new law allows property value adjustments for income tax purposes at market value. Individuals who own property...