The Finance Minister announced the following measures that would introduce changes in the tax disputes resolution system.
- Provisional Measure n. 1.160/23 (12 January 2023) would revoke the “tiebreaker rule” for the the 2nd Level Federal Administrative Tax Court (CARF) provided in law n. 13.988/20 and reestablish the “casting vote” rule for CARF trials.
Source: KPMG
Latest Posts in "Brazil"
- Brazil Indirect Tax Reform: Key Impacts for Nonresident Sellers and Digital Platforms Serving Brazilian Customers
- Brazil Changes NF‑e Rules: 90‑Day Confirmation Deadline and New DANFE Formats
- Brazil Introduces Destination-Based VAT on Digital Services, Targeting Non-Resident Providers and Marketplaces
- Brazil Issues First Detailed VAT Regulations, Marking Key Step in Indirect Tax Reform Implementation
- Brazil Launches New E-Invoice Model Using Certified Intermediaries Under Technical Note 2026.001
