RSM Brasil
Languages

Languages

Tax Consulting

  • Review of Fiscal Operations and Controls.
  • Tax and Corporate Review.
  • Internal Fiscal Controls Review.
  • Transfer Price Analysis.
  • Tax Returns Review.
  • Tax and Corporate Books Bookkeeping Review.
  • Accessory Obligations Review.
  • Tax Debit and Credit Survey.
  • Consultancy on matters related to Infraction Notices.
  • Advice on External Investments structuring
  • Transference Price Planning.
  • Mergers and Acquisitions (M&A) and Corporate Restructuring.
  • Due-Diligence.
  • Consulting and compliance on international transfers of expatriates.
  • Consulting on Customs Matters and Special Regime.
  • Advice on Tax Incentives for Research & Development (R&D).

“Reintegra”: tax benefit was reduced from 2% to 0,1% for 2018

4 June 2018
Published on May 30, 2018 and rectified on June 4th, 2018 the Decree nº 9,393 significantly reduced the Reintegra rate to 0.1 percent as of June 1, compared to a 2 percent level that had been set for the entire year 2018, reducing the margin of the benefit of exoneration of the export.

IOF Exchange of Currency - Change in rate from 03/03/2018

2 March 2018
As from March 3rd, the IOF tax rate on Foreign Exchange Transactions for the transfer of funds abroad, which was 0.38%, will be increased to 1.10%.

ICMS: CONFAZ AGREEMENT # 3/2018 – SPECIAL CUSTOMS REGIME (REPETRO)

19 January 2018
The Special Customs Regime for Export and Import of Assets used in Exploration and Production of Oil and Natural Gas Reserves - REPETRO-SPED was also subject to new regulations in the state level.

BRAZILIAN IRS’S NEW RULES ON REPETRO - NORMATIVE RULING Nº 1,781/ 2017

18 January 2018
On January 2ns, the Brazilian IRS published Normative Ruling 1,781/2017, consolidating the rules for the utilization of the REPETRO-Sped special customs regime, following the changes made by means of Provisional Measure 795/2017.

RFB NORMATIVE RULING CHANGES LIST OF TAX HAVENS

5 January 2018
On December 26, Normative Ruling no 1,773/2017 was published by the Federal Revenue Service of Brazil (RFB), amending Normative Ruling no. 1,037/2010, which lists tax havens* jurisdictions and privileged tax regimes **. 

FEDERAL SUPREME COURT (STF) SUSPENDS NEW ICMS RULE

5 January 2018
On January 2, a preliminary injunction was partially granted by Justice Carmen Lúcia, President of the Federal Supreme Court (STF), suspending the effect of ten clauses contained in ICMS Agreement n. 52/2017, which amends the rules of the collection of ICMS (Tax on Circulation of Goods and Services) in the regime of tax substitution.

Changes in the payment dates for the Services Tax (ISS)

8 December 2017
Today the City of Rio de Janeiro changed the payment dates for the Services Tax (ISS), by means of Decree # 44,030, effective as from January 1st, 2018.

INCREASE IN DONATION TAXES IN THE STATE OF RIO DE JANEIRO IN 2018

17 November 2017
The state donation tax, which is levied on donations of money, rights, real estates and other assets, as well as on heritage grants, has undergone recent changes and have just changed again.

PROVISIONAL MEASURE 804/2017 – EXTENSION OF THE DEADLINE OF THE SPECIAL PROGRAM FOR TAX REGULARIZATION (PERT)

5 October 2017
Provisional Measure No. 804 extends the deadline for the Special Program for Tax Regularization (PERT) before the Federal Revenue Service (RFB) and the General Federal Attorneys Office (PGFN) to October 31. Taxpayers opting for PERT in October must make a cumulative payment of the installments of August, September and October until October 31, 2017.

MP 783/2017 - SPECIAL PROGRAM FOR TAX REGULARIZATION

2 June 2017
On May 31st, 2017, the Provisional Measure (MP) nº 783/2017 established the Special Tax Regularization Program (PERT) with the Federal Revenue Department (RFB) and the General Federal Attorneys Office (PGFN).

Pages

How can we help you?