STF DECISION ON THE ADJUSTMENT INDEX FOR LABOR DEBTS
The STF decided that the application of the Referential Rate (TR) is unconstitutional and that labor debts will be corrected based on the SELIC rate. After the Labor Reform (in 2017), the CLT expressly determined the use of the TR to update credits arising from labor sentences (paragraph 7 of article 879 of the CLT). […]
RESOLUTION PGE SP NO. 27/2020 REGULATES THE TRANSACTION OF STATE DEBTS REGISTERED AS ACTIVE DEBT
It was published on November 24, 2020, the Resolution of the Attorney General’s Office of the State of São Paulo No. 27/2020 that regulates the transaction of state debts recorded in active debt created by Law No. 17,293/2020. Thus, legal entities that have debts registered in the active debt can transact state tax debts, through […]
PGFN ESTABLISHES A NEW TAX TRANSACTION FOR SETTLEMENT OF TAXES RECORDED AS ACTIVE DEBT
On 02.11.2021, was published the PGFN Ordinance n.1.696/2021, establishing conditions for transaction by adhesion for federal taxes registered as active debt due from March to December 2020 and unpaid due to the economic impacts resulting from the Coronavirus-related pandemic (COVID-19). Taxpayers may negotiate the following debts, as long as they are registered as active debt […]
THE AMOUNT SPENT WITH TRANSPORTATION VOUCHERS BY LEGAL ENTITIES CAN BE CONSIDERED A CREDIT FOR PIS AND COFINS PURPOSES
On January 18, 2021, the Tax Division (Disit) of the 7th Fiscal Region (Espírito Santo and Rio de Janeiro) of the Brazilian Federal Revenue Service published Consultation Solution No. 7,081, which established that the amount spent with transportation vouchers by legal entities is considered a credit for PIS and COFINS purposes. According to the aforementioned […]
TAX REFORM – BILL NO. 3.887/2020
Bill no. 3,887/2020 sent by the Federal Government to the National Congress foresees the implementation of the Tax Reform in phases, and it is certain that in this first moment, it was proposed the merger of PIS/PASEP and COFINS into a single tax called Contribution on Goods and Services – CBS, whose rate will be […]
Modernization of the Aircraft Registration Process and Other Changes
Resolution no. 597, dated November 25, 2020, published by the National Civil Aviation Agency (“ANAC”), is one more of the measures of the Simple Flight Program, launched by the Federal Government together with ANAC, and brought amendments to Resolution no. 293 of November 19, 2013 that provides for the Brazilian Aeronautical Registry (“RAB”) (“Resolution No. […]
General Data Protection Law comes into force in Brazil
The General Data Protection Law – Law No. 13,709 (“LGPD”), which deals with the treatment and privacy of data subjects in Brazil, went into effect on September 18, 2020. Administrative sanctions, on the other hand, foreseen in the LGPD, will only begin to be applied as of August 1, 2021. Those who fail to comply […]
EXCESSIVE USE OF CELL PHONES AT WORK CAN LEAD TO UNFAIR DISMISSAL
The Regional Labor Court of Minas Gerais recently unanimously upheld a verdict of merit in which it recognized the validity of the dismissal for just cause of an employee who made excessive use of a cell phone during work. Based on the evidence, the judge classified the conduct as “negligence”. As it is known, just […]
Remote maintenance for small repairs unbureaucratizes aero-agricultural aviation
The process of small repair maintenance in aeronautical aviation has gained significant agility with the publication of Supplemental Instruction – IS No. 145-009, Revision C (“IS No. 145-009 Revision C”), as part of the immediate actions of the Simple Flight Program, launched by the Federal Government in conjunction with the National Civil Aviation Agency (“ANAC”) […]
PAYMENT OF CAPITAL STOCK WITH CRYPTOACTIVE
The Ministry of Economy (ME), through the Special Secretariat for Debureaucratization, Management, and Digital Government, published last December 1st the Circular Letter SEI No. 4801/2020, which determines the possibility of using cryptocurrencies – such as Bitcoin – to pay for the capital stock of companies and as a means of payment in any corporate transactions. […]