Organized into a specialized team to advise in a strategic and technical manner before the tax authorities (Brazilian Internal Revenue Service, State Secretaries of Finance, Municipal Secretaries of Finance and respective Public Prosecutor’s Offices) seeking to mitigate the risk of tax assessment notices or get them canceled or reduced regarding tax debts in general.
Our services include, among others:
• Assistance in tax inspections, through monitoring, guidance and review of responses to notifications issued by tax authorities;
• Representation before the Administrative Councils of Tax Appeals through the filing of defenses and oral submissions against tax assessment notices and the taking of all related measures and monitoring of case progress;
• Cooperation with our litigation teams in court proceedings when the tax assessment is affirmed at the administrative level.
Among the assessments challenged in administrative tax proceedings, the following are especially noteworthy:
• Exemption/Immunity of non-profit associations and other entities;
• Non-assessment of social security contribution on and deductibility of Profit Sharing (PLR) paid to employees, directors or administrators;
• Non-assessment of social security contribution on “Stock Option”, “Hiring Bonus” and bonuses in general;
• Declaration of Offset and Refund Request of tax credits in general;
• Non-assessment of income of financial institutions for purposes of PIS/COFINS;
• Non-cumulative PIS/COFINS credit;
• Deduction of losses on credit recovery (PCLD);
• Non-assessment of IRPJ, CSLL, PIS e COFINS taxes on Merger of Shares, Demutualization, Goodwill on Company Mergers, among other transactions deemed assessable for such taxes by the tax authorities;
• Non-assessment of ISS on financial leasing transactions and on the portion of Guaranteed Residual Value (VRG), revenues arising from the provision of guarantees, export of services, among others.
We perform the management of proceedings through a specialized software, with periodic and updated report of the procedural situation, containing all relevant case data, including the updated assessment amount and the loss forecast. We also keep all documents regarding the Proceedings in scanned version (PDF).
And, to keep our Clients updated, we send newsletters on relevant tax matters, mainly on decisions of Administrative Councils of Tax Appeals and comments on trends.