Tax Law

Tax Law

Considering the complexity of the Brazilian Tax Law and its high rates, RMSA tax team has as its main objective: assisting in the efficient administration of the tax burden, generating for the company greater competitiveness in the market.

This service is provided after a thorough work to get to know in depth the company and the client’s reality, aiming to build designed solutions that allow the optimization of results and the reduction of tax impacts involved in the operation or activity. All services offered by RMSA are followed by regular reports sent to clients with the objective of maintaining an updated and close contact. In addition, in the preventive scope, we present to the client opinions and information about tax legislation and precedents in jurisprudence, providing advice in relation to taxes in general with application of the tax laws to real and specific situations.

Tax Revision

Through a detailed analysis of the tax collections inherent to legal entities in the Brazilian territory, mainly regarding the incidence of Income Tax and Social Security contributions, among others, in order to identify and raise credit information that haven’t been compensated by the company.

Furthermore, the Tax team identifies possible benefits and tax breaks, always considering what is best for the client. To guarantee tax regularity and the correct compliance of tax legislation, the RMSA team work includes:

Raising information an evaluating hidden or existing tax liabilities

Guarantee of Fiscal Regularity (CND – Negative Debit Certificate, and CADIN – Informative Register of Unpaid Credits from the Brazilian Federal Public Sector)

Diagnosis of tax procedures and tax burden

Periodic tax reviews

Recovery of tax credits: identification and assistance in the recovery of tax credits

Tax and social security Due Diligence

Tax Planning

Besides the tax review, tax planning has relevant importance, in view of the competitiveness inherent in the global economy. Summarizing, tax planning is any lawful measure adopted in order to reduce the tax burden, or postpone the incidence of a certain tax. In this way RMSA has experienced professionals that are able to evaluate and improve complex structures of large Economic Groups, including issues such as: corporate planning, financial products and product distribution.

Tax planning is one of the most relevant instruments to reduce costs that companies have, besides, to avoid, in the majority of situations, unnecessary assessment litigation. Therefore, the RMSA team provides assistance in prevention such as meeting the demands of Brazilian Federal Inspection Organs (Receita Federal, Receita Estadual, among others). ). In addition, provides the following services:

Interdisciplinary solutions integrated with the clients demands

Periodic meetings with the clients to debate the opportunities and subjects in evidence in the tax sphere

Adequacy of business model to tax incentives and special regimes

Advisory performance through the elaboration of legal opinion on the most diverse subjects related to taxation

Preparation of opinions about highly complex tax matters

Tax Litigation

Within the scope of Tax Litigation, RMSA operates in administrative and judicial processes, at the federal, state and municipal levels, elaborating defenses, filing lawsuits and appeals, acting directly with the Brazilian federal judging offices, in all instances, including providing oral arguments and monitoring leading cases about emblematic tax issues.

Moreover, the Litigation team provides the following services:

Consultancy and representation in judicial and administrative litigation

Risk analysis and strategy definition

Elaboration of procedural follow-up reports in the standard determined by the client

Monitoring of actions in the Superior Courts (STJ and STF).