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Legal Update

Brazil: Law No. 13,202/2015: Conversion of Provisional Measure No. 685/2015 and Exclusion of the Tax Obligation to Inform Tax Authorities About Operations That Result in the Suppression, Decrease or Deferment of Taxes

14 December 2015
Tauil & Chequer Legal Update

On December 9th, 2015, Law No. 13,202/2015 was published to convert into law Provisional Measure No. 685/2015.

It is important to highlight that Sections 7 to 12 of MP 685/2015, which established the tax obligation to inform the Tax Authorities about operations that result in the suppression, decrease or deferment of taxes was excluded from Law No. 13,202/2015.

In relation to the Program to Reduce Tax Litigation (“PRORELIT”), also created by MP 685/2015, the deadline for the application to participate in it was extended until November 30th, 2015.

Among other amendments, Section 11 of Law No. 13.202/2015 provides that, for interpretation purposes, international treaties and conventions to avoid double taxation signed by Brazil shall include Social Contribution on Net Profits - CSLL.

Additionally, Section 15 of Law No. 13,202/2015 modified Section 7-A of Law No. 12,546/2011 to maintain at 2% the tax rate of the Social Contribution on Gross Revenue for road collective transportation companies classified in the items 4921-3 and 4922-1 of the Brazilian Classification of Economic Activities (“CNAE 2.0”); railway transportation companies classified in the items 4912-4/01 and 4912-4/02 of CNAE 2.0; and underground transportation companies classified in item 4912-4/03 of CNAE 2.0.


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