MP 232/04 – Tax Law Amendments
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Tax News Nº 81
01 . 12 . 2025Presidential Sanction and Enactment of Law No. 15,270/2025 Confirm the Relevance of Corporate Decisions in 2025 Regarding Dividends Related to Profit Reserves Accumulated up to 12.31.2025 On November 05, 2025, the Federal Senate unanimously approved Bill No. 1,087 of 2025 (“Bill No. 1,087/2025” or the “Bill”) aimed at amending the Income Tax (“IT”) legislation, specifically, […]
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05 . 10 . 2022Provisional Measure creates new tax benefits for NRI and reduces tax benefits requirements for FIP quotaholders’ NRIs On September 22, 2022, it was published on the Federal Government’s Official Gazette (“DOU”) Provisional Measure No. 1,137, of September 21, 2022 (“MP No. 1,137/2022”), which reduced to zero the Withholding Income Tax (“WHT“) rate on certain financial […]
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26 . 12 . 2019RFB publishes Interpretative Act on the Origin of Investments made by 4,373 Non-Resident Investors for purposes of applying Special Tax Regime On December 20, 2019, the Brazilian Federal Revenue (“RFB”) published Interpretive Declaratory Act (“ADI”) No. 05, of December 17, 2019 (“ADI RFB No. 05/2019”), which deals with the interpretation to be adopted by Tax […]
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