In Administrative Tax Litigation, we advise clients in a strategic and technical manner before tax authorities, seeking to mitigate the risk of assessment, as well as in their defense against tax charges in general and fines for non-compliance with ancillary obligations and also in respect of the refund of overpaid tax.
We prioritize constant dialogue with our clients and transparency about the risks and benefits involved on a case-by-case basis, to contribute to better tax management of litigation, through updated and immediate information on relevant procedural acts and discussion of measures to maximize success, committed to meeting needs and priorities.
We keep our clients updated on court trends and opportunities for alternative dispute resolution, such as tax relief programs and others that promote debt reduction and the closing of the proceeding.
Our services include, among others:
- Assistance in responding to inspections, through monitoring, guidance and review of responses to subpoenas and inquiries with the tax authorities
- Self-reporting of tax debts to avoid fines and penalties;
- Filing of defenses and oral submissions against tax assessment notices or credit denials;
- Attendance of hearings and submissions of petitions;
- Oral presentations to administrative courts;
- Cooperation with our other practice area teams in developing a strategy to avoid litigation or challenge enforcement action.
Among the assessments the matters we handle,, the following are especially noteworthy:
- Non-assessment of social security contribution on and deductibility of Profit Sharing (PLR) paid to employees, directors or management;
- Non-assessment of social security contribution on stock options, hiring bonus and other compensation;
- Filing of defenses of credits in Declaration of Offset and Refund Request of tax credits (PERDCOMP);
- Deductibility of expenses and losses in the calculation of IRPJ, CSLL, PIS and COFINS;
- Non-assessment of PIS/COFINS on non-operating income;
- Non-cumulative PIS/COFINS crediting;
- Exemption/Immunity of non-profit associations and other entities;
- Non-assessment of ISS on transactions which do not characterize the provision of services or the assessment of a taxable price.