The Brazilian Official Gazette Sept. 29 published Consultation Solution Nos. 185, 188, 189, 192, and 193, clarifying the simplified tax regime, the taxation of income, the social integration program (PIS) and social security contributions (Cofins) calculation regimes, voluntary disclosure benefits, and innovation-related tax incentives. The consultation solutions clarify that: 1) medical service providers that assign or lease labor generally are ineligible to enter or remain in the simplified tax regime unless covered by statutory exceptions; 2) proportional 13th salary payments related to indemnified notice periods are subject to individual income tax; 3) electronic security monitoring services are subject to the ...
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