On February 3, 2026, the Brazilian Federal Revenue Service issued COSIT Consultation Ruling No. 10/2026, revising its understanding regarding the non-incidence of social security contributions on non-remunerative bonuses. 1. Concept ...
New Brazilian taxpayer Bill of Rights: Lei Complementar No. 225/2026 and its impacts On January 9, 2026, Lei Complementar (Law) No. 225/2026 (“LC 225/26”) was enacted, establishing the Código de ...
New regulations restrict federal tax benefits and alter rules for Lucro Presumido and Juros Sobre Capital Próprio. Lei Complementar No. 224/2025 was enacted on December 26, 2025, providing for the ...
The State of Rio de Janeiro has introduced a new opportunity for the regularization of outstanding liabilities, offering discounts of up to 95% and a 60-day enrollment window. On December ...
The article “LGPD for Small Businesses” primarily focuses on Resolution CD/ANPD No. 02/2022, which establishes specific guidelines for the compliance of Microenterprises (MEs) and Small Businesses (EPPs) with the Brazilian ...