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...
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Property Transfer CARF (Administrative Tax Appeals Council) Civil Code Real Estate Law Hospital Tax Equalization Capital Gains Tips and Service Charges Real Estate Individual Income Tax (IRPF) Taxes Real Estate IRPJ and CSLL Jurídico Legislação Law No. 14,973/2024 Writ of Mandamus Salary Nature Undisclosed Assets PIS and COFINS Succession Planning Asset Protection Gross Revenue Federal Revenue Service (Brazil) Debt Recovery Tax Recovery Corporate Restructuring Hospital Services Brazilian Simplified Tax Regime (Simples Nacional) Business Entity Medical Practices Brazilian Superior Court of Justice (STJ) Taxation
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