Brazil: Corporate Tax

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Article
Law No. 15,506/2026 Enacted: National Policy On Critical And Strategic Minerals
Brazil has enacted comprehensive legislation establishing a National Policy on Critical and Strategic Minerals, creating new regulatory frameworks that will fundamentally reshape how mining companies operate in the country. The law introduces mandatory revenue allocations, a new guarantee fund structure, and a council with broad approval powers over corporate transactions and international agreements.
Brazil Energy
MB
Mayer Brown
Article
Complementary Law No. 236/2026: Amendments To The Brazilian Tax Code And Advances In The Resolution Of Tax And Customs Disputes
Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.
Brazil Tax
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Mayer Brown
Article
Receita de Consenso permite acordo consensual com o Fisco
A Receita Federal do Brasil criou o programa Receita de Consenso, permitindo que empresas com bom histórico de conformidade busquem entendimento consensual sobre questões tributárias e aduaneiras. O procedimento oferece benefícios significativos, incluindo a suspensão de fiscalizações em curso e o afastamento da multa de ofício para contribuintes que reconhecem dívidas dentro do rito estabelecido.
Brazil Tax
KL
KLA Advogados
Article
Brasília em Pauta - Edição Nº 248
This weekly bulletin from Mayer Brown's Brasília litigation team highlights key cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, along with important legislative matters before the Chamber of Deputies and Federal Senate. The August 10-14, 2026 session covers critical issues spanning agribusiness development, environmental licensing reforms, indigenous land rights, judicial deposit corrections, cargo transport insurance, and variou
Brazil Criminal
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Mayer Brown
Article
Revisão tarifária no saneamento é tema de consulta pública da ANA
A Agência Nacional de Águas e Saneamento Básico abriu consulta pública sobre nova norma de revisão tarifária que busca harmonizar procedimentos regulatórios no setor de saneamento. A proposta traz mecanismos inovadores para lidar com impactos da Reforma Tributária, incluindo aplicação provisória de reajustes por inércia regulatória, além de estabelecer tratamento específico para parcerias público-privadas e medidas cautelares
Brazil Tax
KL
KLA Advogados
Article
Fazenda Torna Vinculante 51 Súmulas Do CARF
The Brazilian Ministry of Finance has granted binding effect to 51 summaries from the Administrative Council of Tax Appeals (CARF), fundamentally changing how tax disputes are judged across the country. These summaries cover critical areas including PIS/Cofins contributions, corporate income tax, social contributions, and social security contributions, establishing mandatory precedents that will accelerate case resolution while potentially limiting taxpayer defenses in administrative proceedings.
Brazil Tax
KL
KLA Advogados
Article
GECEX Resolution No. 938/2026: Maintenance Of The 12% Export Tax Rate On Crude Petroleum Oils And Bituminous Minerals
Brazil's Executive Management Committee of the Chamber of Foreign Trade has issued GECEX Resolution No. 938/2026, establishing a 12% export tax rate on crude petroleum oils for a 60-day period following the expiry of Provisional Measure No. 1,340/2026. The resolution addresses the regulatory gap created when the provisional measure failed to be converted into law within the constitutional timeframe, reinstating export tax provisions on products classified under NCM heading 2709.
Brazil Tax
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Mayer Brown
Article
Alerta de Pauta: STF julgará Difal e bonificações na base do PIS/Cofins, e PIS/Cofins-Importação na ZFM
The Brazilian Superior Court of Justice will rule on three critical tax matters on August 20, 2026, addressing whether ICMS differential rates, supplier bonuses, and PIS/Cofins on imports to the Manaus Free Trade Zone should be included in PIS and Cofins calculation bases. These decisions will have binding effects on all similar cases and could significantly impact companies subject to these tax obligations.
Brazil Tax
KL
KLA Advogados
Article
São Paulo Mantém Benefício Fiscal Para Máquinas E Implementos Agrícolas
O Governo do Estado de São Paulo publicou o Decreto 70.674/2026, corrigindo uma alteração anterior que havia revogado dispositivo essencial para a indústria de máquinas e implementos agrícolas. A mudança restabelece integralmente o benefício fiscal do ICMS, afastando a exigência de estorno proporcional de créditos que elevava significativamente a carga tributária efetiva do setor.
Brazil Tax
KL
KLA Advogados
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