Tax Law

The Bertolucci & Ramos Gonçalves Advogados office offers advisory and contentious advice in Tax Law, including tax and tax planning, feasibility of tax incentives and management of tax liabilities.

The office also provides tax litigation advice regarding the collection of taxes illegally collected at the municipal, state and federal levels, including the follow-up of administrative and judicial proceedings.

The office prepares the analysis and follows up on fiscal procedures in all governmental spheres, guides on new tax issues and judicial decisions focused on fiscal and financial management of the companies, as well as negotiating with State and Federal Governments for the implementation of fiscal incentives .

Fique por Dentro

ICMS na base de cálculo do PIS/Cofins

Consultation solution of the Internal Revenue Service prejudices companies and contradicts decision of STF.

Recently, under the terms of Internal Consultation Solution No. 13 – COSIT (published on 10/23/2018), many companies were uncertain about the procedure for excluding ICMS from the basis of calculation of the contribution to PIS and COFINS, according to a decision favorable to taxpayers issued by the STF in March 2017.

Accordingly, several judicial decisions (some of which have not yet become final) have excluded the value of the tax on the basis of calculation of these contributions, based on the current position issued by the Federal Supreme Court, in RE no. 504.706 / PR, of general repercussion, in the sense of considering the value of ICMS “highlighted in the invoice.”