In a recent ruling, by majority vote, the Plenary of the Supreme Federal Court (STF) concluded that taxpayers opting for the Simples Nacional (Simplified National Tax Regime) are entitled to... tax immunities as provided for in the Federal Constitution, except in the cases of Social Contribution on Net Profit (CSLL) and contribution on salary (PIS).

The judgment of Extraordinary Appeal (RE) 598468 took place between May 15, 2020 and May 21, 2020, through a virtual plenary session, in accordance with the recognized general repercussion:

“TOPIC 207 – Recognition of the tax immunities provided for in articles 149, § 2, I and 153, § 3, III, of the Federal Constitution for taxpayers opting for the SIMPLES regime.”

Therefore, after this important judgment, those who opted for Simples NacionalThey have benefited and now have tax exemptions related to revenues from exports and operations that send manufactured products abroad.

See more at: JOTA

News commented on by Anna Gabriela, Lawyer, graduated in Law in 2012 from the Professor Damásio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552.A