Inconsistencies in the Company Registration Identification Number (NIRE) and its practical impacts: risks that can compromise the company’s compliance
Although the Company Registration Identification Number (NIRE) is a technical detail, the most relevant problems do not arise from its existence per se but from the way it is managed throughout the life of the company. In more complex business structures, failures to control this number can generate inconsistencies that affect future actions and create […]
Positive Clearance Certificate with Negative Effect: how to maintain tax compliance even with debts
A positive clearance certificate with negative effect (CPEN) is issued when there is an active tax debt, but without immediate enforceability. This occurs, for example, when the debt is being paid in installments, suspended by administrative or judicial decision, or is still within the legal payment deadline, depending on the legal deadline for payment. Although […]
Zoning in Rio de Janeiro: how Supplementary Law No. 270/2024 impacts the business operating permit
The choice of a company’s address has always been a relevant point in the incorporation process. In the Municipality of Rio de Janeiro, however, this factor gained even more importance with the entry into force of Supplementary Law No. 270/2024, later regulated by Decree No. 56.561/2025, which began to directly impact the process of issuing […]
Operating license: why this authorization is essential for businesses?
Operating licenseis one of the most important administrative authorizations for the regular exercise of business activities. Issued by the municipality, this document confirms that the company is authorized to operate at a specific address and that the establishment meets the applicable urban planning, health, and safety requirements. Although it is a widely known concept, […]
Obligations to the Central Bank of Brazil: A practical guide to declarations, requirements, and deadlines
Companies with operations involving foreign investment in Brazil and/or Brazilian capital abroad must manage a series of periodic obligations required by the Central Bank of Brazil (“BCB”). These filings are designed, among other objectives, to map the volume of investments into and out of Brazil. While each declaration has its own specific rules, the most […]
CNJ decides: notaries public cannot require a validity date for powers of attorney without a legal basis
The Full Session of the National Council of Justice (CNJ) understood that the generic requirement of a validity period for powers of attorney in notaries public in Minas Gerais may be illegal, except when there is a legal provision or a justified need. The judgment took place within the scope of Administrative Control Procedure 0007885-89.2023.2.00.0000 […]
ANAC reinforces the mandatory requirement of Individual Taxpayer’s Register (CPF) or National Corporate Taxpayer’s Register (CNPJ) for aircraft owners
In June 2025, the National Civil Aviation Agency (ANAC) issued Circular Memorandum No. 1/2025/GTRAB/SAR, reiterating that all owners and operators of civil aircraft registered in Brazil must keep their registrations updated with the Brazilian Aeronautical Registry (RAB), providing a valid CPF or CNPJ. A medida não altera a legislação, mas reforça a necessidade de cumprimento […]
New regulations from SEFAZ-SP for the fuel sector: What changes with SRE Ordinance No. 56/2025?
The São Paulo State Finance and Planning Department (SEFAZ-SP) published, in September 2025, SRE Ordinance No. 56/2025, which amended the traditional CAT Ordinance 02/2011. The changes directly impact companies in the fuel and derivatives sector, encompassing refineries, formulators, importers, distributors, and carriers. The new text updates the state registration, renewal, and registration change process, in […]
Tax Reform: why does your firm need to prepare now?
The Tax Reform, provided for in Constitutional Amendment No. 132/2023, has already begun to reshape the Brazilian tax system. The changes will come into effect gradually; however, it is important to clarify that, in 2025, the impacts will relate to preparation, tax analysis, and the adjustment of firms for the significant changes to come, and […]
Foreign administrator in Brazil: legal rules, mandatory power of attorney, and adaptation of public bodies
Law No. 14,195/2021 (Business Environment Improvement Law) brought a significant change, allowing the non-resident foreigner to hold the position of administrator or officer of Brazilian companies. Previously, this possibility was restricted, making corporate governance more difficult for companies with international participation. The permission came with a requirement: the administrator residing abroad must appoint an attorney-in-fact […]
