Through the Joint Resolution of São Paulo’s State General Attorney and Public Finance and Planning Department published on August, 14th, the ICMS/ST debts installment payment is now authorized up to 60 installments.Debts registered or not in active debt, judged or not, may be paid in installments.Installments’ admission term end on December, 12th, and the adherence […]
Author Archives: Guarnera Advogados
In a normative ruling of July/19, Italian Government confirmed the prediction of fiscal benefits for a series of natural person that transfer their fiscal residence to the Country. Among the beneficiaries, there are Italian docents and researchers that are currently living abroad, even though they are not registered on AIRE. For this group, the reduction of […]
From August, 1st onwards, individuals, legal entities and brokerage firms that carry out purchase and sale of crypto actives must provide information to Brazilian Federal Revenue about performed operations. Crypto is any virtual currency traded electronically using encryption, as well as distributed registers technologies. Declarations will be required from: 1) National Exchanges, thus understood as legal […]
On the last Jun 16th came into force the Normative Ruling RFP nº 1893/2019 that establish relevant newness for companies qualified in Siscomex. Pursuant to the new Normative, the validity of the qualification on the Radar will be only 6 months long, counted from the last import or export operation registered on Federal Revenue system, since it […]
On 24th of April 2019, the current President of the Republic, Jair Messias Bolsonaro, promulgated the Complementary Law No. 167/2019, which disciplines the simple credit company (ESC) and amends Law No. 9.613 / 98 (Anti-Money Laundering Law) , the Law nº 9.249 / 95 and the Complementary Law nº 123/06 (Simples Nacional Law), in order […]
Through the publication of the Normative Instruction No. 1.863/2018, which revoked the Normative Instruction No. 1.634/2016 and 1.684/2016, the Internal Revenue Service of Brazil postponed the deadline for the indication of the final beneficiary for 180 (one hundred and eighty) days . The obligation to indicate the final beneficiary, previously treated in the Normative Instruction No. 1.634/2016 […]
The New Regulation on Income Tax was published in 22.11.2018 (Decree 9.580/2018) and entered into force on the same date.At first, from a general reading of its more than a thousand articles, this regulation was considered a consolidation of the regulations, with the updating of concepts and the regulation of fiscal nature’s topics that, during […]
The deadline for the presentation of the Brazilian Capital Declaration abroad (DCBE) to the Central Bank of Brazil is already in progress. Last week, it started to run the deadline for the presentation of the Brazilian Capital Declaration abroad that has to be sent through the Central Bank System of Brazil within the 05.04, to […]
Normative Ruling no. 1870/19 of Federal Revenue Service changes rules of Transfer Price The Normative Ruling 1870/19 that was published on January 29, 2019 brought important enlightenments about the systematic application of transfer price in Brasil. Most of the changes look after clarifying important aspects of the norm, giving the taxpayer more details about the […]
On November 21st., 2018, the National Immigration Council published the Normative Resolution No 36 (“NR 36”) that discipline the granting of residence to foreigners investing in Brazilian property.Through referred Resolution the Labor Department shall be entitled to grant residence authorization for individuals that, by means of their own resources from overseas, invest in real estate […]
