Capital gain is the difference between the amount invested in the purchase of a property - or other properties - and the sale value of the assets, that is, how much the taxpayer profited when disposing of the asset. What happens, however, is that the government establishes a tax rate on the gain from this sale, that is, it determines a percentage that must be paid to the Federal Revenue. Imagine the hypothesis that a taxpayer bought a property in 2011 ...
The Tax on Income and Earnings of any nature is one of the taxes instituted by the Federal Union, provided in the Constitution, in its article 153, item III. In the National Tax Code, it is provided for in article 43. Income tax is governed by Law No. 7.713/88, which provides that people with malignant neoplasia or other serious diseases and that are inactive are exempt from payment of income tax on income received as retirement, ...
The judging panels of the Administrative Council of Tax Appeals (CARF) have an even number of judges, so that taxpayers and tax authorities have equal representation. Nevertheless, it is clarified that, according to the internal regulation, the vote of the representatives of the Taxpayers and the Treasury is free, and it is not stated that they will always vote in favor of their represented parties, but that a technical and impartial analysis of each demand is performed. CARF's jurisdiction is to judge first instance appeals ...
Although one of the main characteristics of the serious crisis in the health and economic system concerns its temporariness, since it is a pandemic that, in principle, has a beginning, middle and end, the financial situation of several companies has been suddenly aggravated as a result of the measures that have been adopted to contain the spread of Covid-19: social isolation, quarantine, closure of establishments and public places or places accessible to the public, such as commerce in general, the retail sector ...