Brazilian Tax Reform | PEC 45 – Preliminary Draft Bill

The Brazilian Tax Reform Bill (PEC 45/2019), approved in June of this year by the Chamber of Deputies and now heading for evaluation in the Federal Senate, brings significant points aimed at unifying and simplifying taxes in Brazil.

However, there are still several fundamental aspects to be addressed. Once a final text is approved, our tax team has prepared a comprehensive document outlining its context, as well as the key topics covered by the approved bill, including the unification of taxes, tax rates, immunities, tax regimes, funds, refunds, and the Federative Council.