PIS/COFINS: CARF approves precedent allowing crediting of “inputs of the input”
The Superior Chamber of the Administrative Council for Tax Appeals (CARF) recently unanimously approved a ruling in favor of taxpayers on the possibility of crediting PIS/COFINS on input expenses in the agricultural phase prior to industrialization. The approved precedent recognizes that “spending on inputs in the agricultural phase, known as ‘input inputs’, allows the right […]
Federal Revenue Office extends deadline for signing up to tax debt self-regularization program
Brazil’s Federal Revenue Service has extended the deadline for adherence to the incentivized self-regularization program for tax debts resulting from exclusions from real profit made in disagreement with the provisions of article 30 of Law No. 12,973/2014. Article 30, which has now been repealed, regulated the treatment of investment grants, establishing conditions and requirements for […]
Marcella Rosa
