On January 14, 2026, Complementary Law 227 (“CL 227/2026” or the “Complementary Law”) was published, containing the additional regulation of the Tax Reform on Consumption. In summary, L 227/2026 sets forth rules on the...more
1/30/2026
/ Brazil ,
Estate Planning ,
Estate Tax ,
Excise Tax ,
Gift Tax ,
Government Agencies ,
Inheritance Tax ,
New Legislation ,
Penalties ,
Regulatory Authority ,
Tax Appeals ,
Tax Authority ,
Tax Planning ,
Tax Reform ,
Value-Added Tax (VAT)
On January 9, 2026, the final text of the Supplementary Law ("LC") No. 225/2026 was published in the Official Gazette of the Federal Government, which launches the Taxpayers´ Defense Code (the “Code”), establishing...more
1/22/2026
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Enforcement ,
Enforcement Actions ,
New Legislation ,
Penalties ,
Tax Audits ,
Tax Evasion ,
Tax Fraud ,
Tax Legislation ,
Tax Liability ,
Tax Reform ,
Taxation ,
Transfer Pricing
On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services...more
On December 9, 2025, Decree No. 50.040/2025 was published in the Official Gazette of the State of Rio de Janeiro (“DOERJ”). The decree regulates the special program (the “Program”) allowing for payment in installments of tax...more
UPDATES IN EVIDENCE:
Bill No. 1,087/2025 (PL No. 1,087/2025) proposes a reform of the Income Tax system, with the goal of making it more just and progressive....more
On October 27, 2025, Complementary Law No. 225/2025 was published in the Official Gazette of the State of Rio de Janeiro , establishing the special installment payment program (the “Program”) for state tax credits, in line...more
On September 1, 2025, the Public Notices PGFN/RFB No. 58 and 59/2025 were published in the Official Gazette of the Union (DOU), authorizing taxpayers to join the settlement program for credits arising from tax litigation...more
The Brazilian Attorney General's Office of the National Treasury (PGFN) has published PGDAU Notice No. 11/2025 (the “Notice”), which sets forth the conditions for tax settlements to regularize debts up to BRL 45 million...more