Recently, Coana Ordinance Nº. 115 of 2023 was published, setting the average dollar exchange rate at R$ 4.6638 for the calculation of the financial capacity estimate of taxpayers who, in 2023, submit administrative proceedings for habilitation/revision of estimates under the…
Unanimously, the Administrative Council of Tax Appeals (Carf) dismissed the 50% isolated penalty on the amount of the tax credit subject to an unapproved offset. The case is under process number 11080.728627/2018-30. The outcome also applied to cases 11080.728683/2018-74, 11080.729014/2018-10,…
The Provisional Measure nº 1,159/2023, published on 01/12/2023, stipulates that taxpayers must exclude the ICMS charged on acquisition operations from the calculation base of PIS and COFINS when recording the corresponding credits. It is important to emphasize that this regulation,…