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STF Establishes Non-Incidence of ISS on Commissioned Manufacturing Activities

The Brazilian Supreme Court (STF) decided that the Tax on Services’ (ISS) non-levy on toll commissioned manufacturing activities, whenever these activities refer to the intermediary activities of a production cycle. The...more

Brazilian Tax Reform: Complementary Law No. 214/2025 Sanctioned

On January 16, 2025, Brazil’s president sanctioned Complementary Law No. 214/2025 (CL 214), stemming from the approval of Complementary Bill of Law No. 68/2024 (PLP 68), which establishes the Tax and Contribution on Goods and...more

RFB Ordinance No. 501/2024 – Consumption Tax Reform Program

With the advance of the regulation of the Tax Reform object of Constitutional Amendment No. 132/2023, the Brazilian Internal Revenue Service (“IRS”) published the Ordinance No. 501/2024 on December 26, 2024, which established...more

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