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Provisional Measure No. 795/2017 and Decree No. 9,128/2017: alterations in tax treatment of oil and natural gas exploration and development activities and extension of REPETRO´s term until 2040

Brazil - August 18 2017 On August 18, 2017, Provisional Measure No. 795 ("MP 795/2017") was published, providing for alterations concerning the tax treatment applicable to…

Carolina Cantarelle Ferraro, Eduardo Maccari Telles, Roberta P. Caneca.

Brazilian Decree No. 8,426/2015 – re-established the charging of PIS and COFINS upon financial revenues

Brazil - April 6 2015 On April 1st, 2015, the Decree No. 8,426/2015 was published by the Federal Government with the purpose of re-establish the charging of PIS and COFINS…

Roberta P. Caneca, Thais Bandeira de Mello Rodrigues.

Normative Ruling RFB No. 1,781: New Regulation of Repetro-Sped, in accordance with Law No. 13.586/2017

Brazil - January 8 2018 On January 2, 2018, Normative Ruling RFB No. 1,781 ("NR 1,781/2017") was published in the Federal Official Gazette, providing for rules applied to…

Ana Luiza Martins, Celso Grisi, Eduardo Maccari Telles, Guido Vinci, Luís Inácio Lucena Adams.

Value-added tax (“ICMS”) Convention No. 93/2015: Brazil Regulation of Constitutional Amendment No. 87/2015 related to operations with end consumers that are not ICMS taxpayers

Brazil - September 22 2015 On September 21, 2015, the National Finance Policy Council - CONFAZ enacted ICMS Convention No. 93. The Convention regulates the modifications…

Carolina M. Bottino, Diana Castro.

Constitutional Amendment No. 87: changes in the regulation of the State Value-added tax on E-commerce

Brazil - April 28 2015 On April 16, 2015, Constitutional Amendment No. 87 was enacted amending the State Value-added taxation system for purchases made by non-taxpayers…

Carolina M. Bottino, Celso Grisi, Eduardo Maccari Telles, Monica Albuquerque, Roberta P. Caneca.