Tax and registration compliance is an essential step for microenterprises (ME) and small businesses (EPP) that intend to opt into Brazil’s Simples Nacional regime in 2026, especially because the enrollment deadline ends on January 31. State Departments of Finance have reinforced this warning precisely because many companies leave it to the last minute and end…
The Superior Court of Justice (STJ) has taken a decisive step toward modernizing procedural communication in Brazil by submitting, for judgment under the repetitive appeals procedure, the controversy over the validity of service of process in civil actions via messaging apps or social networks. The decision, issued by the Special Court (Corte Especial), establishes Repetitive…
Expansion of the Decision-Making Power of Commercial Registry Boards Redefines Strategies for Protecting and Defending Business Names In recent months, disputes over business names have ceased to be a topic limited to the formal registration of corporate acts and have taken center stage in the legal strategy of companies. The expanded role of the…
Normative Instruction RFB No. 2299/2025, published today, aims to regulate aspects of the Income Tax reform already provided for by law, introducing technical and procedural adjustments without substantial changes beyond what was expected. Among the main provisions: the expansion of the exemption threshold for taxable income up to R$5,000.00 per month is confirmed, with…
