TJSP migrates from the eSAJ system to Eproc: What does the change impact?
The migration process initiated by the Court of Appeals of the State of São Paulo (TJSP) from the Electronic Court Automation System (eSAJ) system to the Eproc system has been underway since March 31, 2025, as announced through Joint Statement No. 200/25. What, at first glance, may seem like a simple interface change, in practice, represents a paradigm shift in the manner this institution’s legal proceedings are accessed, filed, monitored, and managed. The transition will be made gradually, according to an implementation schedule that may extend over a period of up to five years. Yet, it will require fast-paced adaptation from offices, legal departments, and companies whose volume of pending cases makes the task of managing deadlines, hearings, orders, and statements more complex. The migration complies with the Brazilian guideline for standardizing procedural systems, coordinated by the Brazilian Council of Justice (CNJ), which has been encouraging courts to adopt more agile, modern, and interoperable technological solutions. Eproc is one such solution—a lightweight, intuitive system with a user-friendly interface and features that eliminate dependency on Java plugins and subscriptions, easing access from any browser and device. Furthermore, the adoption of Eproc tends to reduce operational costs, increase service stability, and more efficiently integrate the bodies of the Judicial Branch. Developed by the Regional Federal Appellate Court of the 4th Region approximately 15 years ago and perfected for the reality of the State Judicial Branch by the Courts of Appeal of Rio Grande do Sul and Santa Catarina, Eproc is currently used by 14 courts of the State, Federal, and Military Justice. These courts, which include, in addition to those already mentioned, the TJRJ and the TJMG, account for 60% of the currently pending cases in Brazil. The main result is the need to relearn procedural flows. Filing, tracking, document attachment, and notification tools work differently in Eproc. It is essential that internal systems, automation, legal teams, and even outsourced partners are fully adapted to the new environment. Another relevant change: processes pending in eSAJ will remain in the old system, while new ones, according to the court’s schedule, will be filed directly in Eproc. This will require simultaneous mastery of two systems during the transition period. Without proper preparation, there is an actual risk of missing deadlines, errors in filing case record, duplication of controls, and confusion in the cases pendency. Law firms that handle a high volume of cases or companies that outsource their litigation should pay extra attention. With the migration of TJSP to the Eproc system, there were also changes in the issuance of civil certificates of lawsuits filed. Previously, these certificates were made available exclusively through the eSAJ system, referred to as “Civil Certificate of Lawsuits Filed up to 10 years” or “more than 10 years”. Now, eSAJ only issues the “General Civil Certificate of Lawsuits Filed – SAJ SGC“, which, in turn, needs to be supplemented with a new certificate issued by Eproc, referred to as “Judicial Districts and Appeals Panels (Trial Court) – Civil”. The PLBrasil Group has already adapted to this new reality and offers its clients, especially those of legal representation and paralegal services, the full, unified issuance of the necessary certificates, with centralized control through our digital platform. Do not take risks when transitioning between court systems. Count on the PLBrasil Group to ensure security, compliance, and agility — including the issuance of certificates essential to your business regularity. Avoid dismissals and blocks. Ensure the validity of your acts with specialized support in publications. Avoid dismissals and blocks. Ensure the validity of your acts with specialized support in publications.
Foreign companies in Brazil: Understanding the requirements and avoiding risks when maintaining registry
The opening of branches, subsidiaries, or agencies by foreign companies in Brazil has become a common practice for expanding markets, signing local agreements, or meeting regulatory requirements. However, the authorization process filed with the Registry of Commerce is only the starting point, not the end, of legal obligations. What many managers may not know is that there are formal and periodic requirements that, if not complied with, can lead to the revocation of the operating license in Brazil. One of the main ones is the mandatory publication of financial statements and corporate acts. To operate legally in the country, a foreign company must submit a set of documents to the competent Registry of Commerce, including articles of association, an operating plan, and a balance sheet, all of which must be translated by a sworn translator. After the registration is approved and the CNPJ number is obtained, many consider the process to be complete. However, maintaining this record requires ongoing attention, with filings and periodic publications that prove the regularity of the branch or subsidiary’s operations within the Brazilian territory. Under the terms of IN DREI No. 77/2020 and as consolidated by the DREI’s Foreign Company Manual, foreign companies authorized to operate in Brazil must, annually: Publish financial statements relating to its activities in the country; and Publish global financial results as required by the country of origin. They must be published simultaneously: In the Official Gazette of the Federal Government and the State; and In a widely circulated newspaper in the location of the company’s Brazilian headquarters. Failure to comply with these requirements may result in administrative sanctions, such as rejection of new filings, prevention of contractual changes, and even cancellation of the operating registration. Corporate changes occurring at the foreign headquarters, such as changes in corporate purpose, address, capital, name, or corporate structure, must be reflected in the Brazilian registry through: Sworn translation of updated documents; Protocol of the corresponding act at the Registry of Commerce; and Publications in the same format as financial statements. Failure to comply with this step compromises the validity of the registration and may generate unexpected requirements if the company needs to formalize new acts in Brazil. Failures to comply with obligations are often only discovered when the company seeks to establish partnerships, participate in tenders, or expand its local operations. At these times, it is common for potential partners to demand: Latest publication of balance sheet or economic result; Proof of the authorization act and changes filed; and Updated simplified certificate from the Registry of Commerce. Companies that neglect their obligations often face delays and obstacles in negotiations, incurring a significant risk of missing out on strategic opportunities. With increasingly rigorous inspection by Registries of Commerce and the consolidation of understandings such as those in DREI IN No. 77/2020, documentary compliance has become a prerequisite for the full operation of foreign companies in the country. Reviewing the corporate history of the Brazilian operation, ensuring that all mandatory publications are up to date, and filing any relevant changes to the foreign parent company are of extreme importance. PLBrasil Paralegal provides comprehensive paralegal support for foreign companies operating in or seeking to operate in Brazil, among others, in the following activities: Mandatory publications in newspapers and Official Gazettes; Filing of corporate changes with the Registry of Commerce; Regularization of pending documents, with technical support and integrated management. Our specialized team and digital platform ensure control, traceability, and full compliance with formal requirements, thereby avoiding risks and operational obstacles. Keep your company up to date and ready to grow safely in Brazil, relying on the expertise of an experienced partner prepared to address your needs. Keep your company up to date and ready to grow safely in Brazil, relying on the expertise of an experienced partner prepared to address your needs.
Corporate publications in focus: what changes with Circular Letter 96/2025/MEMP
The obligation to publish corporate acts in newspapers has never ceased to exist. However, with Circular Letter 96/2025/MEMP, this requirement takes on new contours and is now treated more rigorously by the Commercial Registries. The document, issued by the National Board of Officers for Business Registration and Integration (DREI) and addressed to all Registries in the country, officializes the adoption of the Practical Guide to Legal Advertising for Corporations, consolidating understandings that now guide the judgment of corporate acts from the point of view of legal advertising. The message is clear: corporate publications are not a mere detail; but a condition for the validity and registration of various acts. The letter determines that all Commercial Registries must adopt, in a uniform manner, the understanding set out in the Practical Guide. Among the main points, the following stand out: Mandatory publication of corporate acts in newspapers (printed and digital); Formal verification by the Commercial Registries regarding the regularity of publications before the filing of the acts; and Need to comply with the form, content and digital certification requirements set out in Law No. 6,404/1976 (Corporation Law), the Civil Code and Law No. 8,934/1994. The material also guides judges to check the digital certification of files, the requirements of the chosen newspaper (including circulation) and practical publication models, to avoid errors that prevent the registration of acts. In practice, DREI’s new positioning means that: Acts filed without prior or valid publication may be dismissed; Commercial Registries are authorized to require retroactive proof of publications, especially in cases of relevant corporate changes; Irregularities in advertising can hinder mergers, acquisitions, transformations and dissolutions, causing delays or operational blockages. The Supreme Federal Court has even recognized the constitutionality of Article 289 of Law No. 6,404/1976 (as amended by Law No. 13,818/2019), validating the requirement for simultaneous publication in a widely circulated newspaper and in digital media, reinforcing the legality of the measure. According to the Practical Guide, the acts provided for in corporate legislation are mandatory, including: General meetings; Financial statements; Minutes of board or executive board meetings; and Acts of incorporation, dissolution or corporate restructuring. The rule also applies to acts carried out in the past and filled without due proof of legal advertising. Attention: Private companies with annual gross revenue of less than BRL 78 million and smaller publicly held companies have different rules, as provided for in specific legislation (e.g.: Article 294-A of Law No. 6,404/1976 and CVM Resolution 166). States like São Paulo, through JUCESP, have already begun to dismiss registrations of acts that do not fully comply with advertising requirements. The expectation is that the standard will be extended to other Registries in the country, consolidating the understanding as a mandatory national practice. States like São Paulo, through JUCESP, have already begun to dismiss registrations of acts that do not fully comply with advertising requirements. The expectation is that the standard will be extended to other Registries in the country, consolidating the understanding as a mandatory national practice. In other words, it is not enough to simply comply with the requirements from now on. It is necessary to review the company’s corporate history and, if applicable, provide any omitted publications, with the requirements for form, certification and publication in a newspaper officially accepted by the Commercial Registry. With the entry into force of the guidelines contained in Circular Letter 96/2025/MEMP and the Practical Guide to Legal Advertising, being in compliance is no longer just good practice: it became a prerequisite for the validity and continuity of business operations. For companies that need to publish ongoing acts or regularize pending issues from previous fiscal years, it is essential to have specialized guidance, technical knowledge of applicable standards, and an operational structure to meet the requirements of Commercial Registries throughout the country. PLBrasil Paralegal offers complete support for the analysis, regularization and monitoring of pending documents, including corporate publications required by law and their respective formal proof. With nationwide operations and a specialized team, we handle analysis and processing with the Commercial Registries, compliance with formal requirements, and ongoing compliance monitoring. Keep your business ready to register, grow, and trade safely. Count on PLBrasil Paralegal to ensure your compliance is always one step ahead. Avoid dismissals and blocks. Ensure the validity of your acts with specialized support in publications. Avoid dismissals and blocks. Ensure the validity of your acts with specialized support in publications.
2025 ITR (Rural Land Tax): Term, precautions, and risks for those who own rural property
The filing season for the 2025 Income Tax on Rural Property Land (DITR) already has a start date: from August 12 to December 30. Owners, holders of the right to use, or possessors under any title of properties located in rural areas must comply with legal requirements and avoid unpleasant consequences, such as fines, certificate restrictions, and even impediments to the sale of the property. Although many still view the ITR as a low-risk obligation, the truth is that neglecting the filing can lead to significant consequences — both tax-related and operational. The enforcement landscape has become increasingly stringent, especially after the digitalization of land registries and cross-referencing of data between agencies. The ITR is a federal tax levied on properties that are legally classified as rural. The return, which constitutes an ancillary obligation, must be filed even if there is no tax due. The following are required to file the DITR: Individuals and legal entities that are owners, holders of the right to use, or possessors under any title of rural property, including under lease, partnership, or loan agreements; Co-owners of undivided rural properties; and Individuals or legal entities that have lost possession of the property by court order, until the judgment is duly recorded. The use of the property is what determines its rural nature. Thus, even properties located in urban areas may be classified as rural if used for agricultural, extractive, or similar activities, in accordance with applicable legislation. Certain properties are exempt from filing the return, such as those owned by the federal government, states, municipalities, nonprofit entities, and places of worship of any kind, provided that legal requirements are met. In addition, areas smaller than 30 hectares, in the case of individuals who engage in agricultural activities as a means of livelihood and are duly registered, may qualify for partial or full exemption. It is essential to know the exemption amounts and the rules applicable to the category of the property — including in cases where the ITR is limited to the submission of the DITR without any tax payment. Failure to file the DITR within the deadline or the submission of incorrect information may result in serious consequences: Minimum fine of BRL 50.00, with a rate of 1% per month on the amount of tax due, limited to 20%; Inability to obtain the Federal Revenue Office’s Debt Clearance Certificate, hindering access to credit, regularizations, and other procedures; Inability to transfer the property, as the DITR is required in real estate transactions, including for the execution of the public deed; and Greater exposure to federal and municipal audits due to data cross-checking with the registries of Incra (Brazilian Institute of Colonization and Agrarian Reform), the Federal Revenue Office, and the State Revenue authorities. The DITR is submitted exclusively through the filing software provided by the Federal Revenue Office. In addition, the taxpayer may monitor the rural property data and check for any outstanding issues through the Meu Imóvel Rural app, the official tool of the Federal Government that consolidates data from Sigef, CCIR, and ITR, facilitating document management. In a previous text, we addressed the importance of real estate document control and management as a way to maintain competitiveness and remain constantly prepared to seize business opportunities. The submission of the DITR is only one of several steps in what should be an efficient and preventive management of rural property, with direct impact on assets, succession, and financial operations. At PLBrasil Accounting&Finance, we offer comprehensive support for the submission of the DITR, verification of exemptions, resolution of prior issues, and issuance of clearance certificates. With nationwide coverage, an experienced team, and integrated technology, our clients benefit from agility, control, and compliance at every stage. Get in touch and avoid issues with the Tax Authorities. Rely on professionals who understand document and tax management for rural properties — with security, efficiency, and peace of mind. Get in touch and avoid issues with the Tax Authorities. Rely on professionals who understand document and tax management for rural properties — with security, efficiency, and peace of mind.