In this practice area we advise our clients in their tax inquiries seeking interpretive guidance from federal, state and municipal tax authorities to enhance legal certainty in their operations, as well as in connection with tax planning and preparation, clarifications on tax issues, guidance and actionable recommendations on the following taxes and contributions:
• Tax on Operations Related to the Circulation of Goods and Services of Interstate and Intermunicipal Transport and Communication Services (“ICMS”);
• Tax on Services (“ISS”);
• Tax on Industrialized Products (“IPI”);
• Tax on Imports (“II”);
• Tax on the Conveyance of Real Estate and related rights (“ITBI”);
• Tax on Ownership of Motor Vehicles (“IPVA”);
• Social Security Contribution (“INSS”);
• Employer Pension Contribution (“CPP”);
• Social Security Contribution, also called Social Security Contribution on Gross Revenue; Land and Urban Tax (“IPTU”);
• Occupational Accident Insurance (“SAT”) – Environmental Risks of Work (“RAT”);
• Inspection Fee for Establishment (“TFE”);
• Programs of Social Integration and Formation of Public Servant Assets (“PIS/PASEP”) and Contribution for Social Security Financing (“Cofins”) non-cumulative – linked to imports.