Skip to main content

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.


Related People

  • Ivan Tauil
    T + 55 21 2127 4213
  • Guido Vinci
    T +55 21 2127 4230
  • Eduardo Maccari Telles
    T + 55 21 2127 4229
  • Carolina M. Bottino
    T +55 21 2127 4217
  • Celso Grisi
    T +55 11 2504 4671
  • Ana Luiza Martins
    T +55 11 2504 4626
The Build a Report feature requires the use of cookies to function properly. Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently. If you do not accept cookies, this function will not work. For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.