Tax Law
BAM Law – Borioli, Arisawa & Mingardi Advogados is specialized in Tax Law, serving national and international companies, in several sectors of the economy, in the following main topics, among others:
Tax Governance
Administrative Tax Consulting
Judicial and Administrative Tax Litigation
Tax Governance
Tax Governance is an indispensable instrument for the company’s performance, in face of the very expensive and complex Brazilian Tax System, which has more than 3,000 tax rules, constantly changed, as well as its multiplicity, many times conflicting with each other, resulting in a cascading effect of taxes, making the tax the basis of its own calculation.
Thus, our team of highly renowned tax professionals, through tax governance techniques, performs a coordination, control, and review of all matters related to the taxation of a domestic or foreign company.
Our work aims to reduce tax risks, avoid paying taxes above that required by law and the Federal Constitution, and mitigate tax exposure. With effect, the company will be able to achieve greater profit margin expansion, improve productivity, and suppress the chance of treasury penalties, with the following services:
- National and international tax planning;
Tax consulting;
Diagnosis and revision of tax procedures;
Corporate reorganization;
Succession planning;
Administrative challenges and appeals related to notices of violation
Lawsuits seeking the recovery of unduly paid taxes or to rule out the total or partial application
Import and Export;
Tax liability management;
Consulting in foreign trade operations, use of special customs regimes, and customs law issues.
Administrative Tax Consulting
Given the complexity of tax rules, as well as the current national scenario, BAM Law – Borioli, Arisawa & Mingardi Advogados, by means of its specialists, supported by the state-of-the-art technology, presents its Administrative Tax Consulting, tool to reduce costs and tax risks, increase profitability and competitiveness of companies.
The work consists of the analysis of the tax credits not absorbed in the fiscal bookkeeping, identification of the amounts of overpaid taxes for tax recovery, all in accordance with the tax legislation in force, being carried out in the administrative sphere, without any legal dispute, in the sense of tax compliance (“the duty to comply with and enforce laws, guidelines, internal and external regulations, seeking to mitigate risks related to tax issues”).
Thus, we aim at looking after your company’s fiscal health, in a transparent, safe and ethical way, with the following works:
Tax Analysis
The objective of the Tax Analysis is to identify tax opportunities not observed by the company, in compliance with the legislation in force, applying compliance rules, detecting savings, tax benefits, reductions, and tax gains, in the following taxes: IRPJ, CSLL, IPI, ICMS, Social Security Contributions, PIS, and COFINS.
We analyze in detail the composition of the calculation basis of all taxes levied on the company’s operations, as well as all credits that the legislation authorizes, seeking to significantly reduce the tax burden and maximize results, in addition to avoid possible tax contingencies, detected belatedly in inspection processes.
The analysis of the tax calculations involves knowledge and experience in order to consider the following premises:
Review of the tax assessment procedures;
Verification of special tax regimes applied to the activity;
Verification of the legislation applicable to the activity and size of the company;
Considerations on conditions excluding verification regimes;
Recalculations of the Compensation calculations;
Preparation of compensations and/or collection forms and review of accessory obligations relevant to the review of the calculation of taxes.
Digital Tax Review (recovery of assets and reorganization of liabilities)
We present an exclusive composition of Tax Legal Consulting and high technology, the Digital Tax Review. Applying legal and tax knowledge from our team, in connection with the investigation procedures – by means of digital audit software and data crossing with millions of tax rules – our methodology aims at identifying undue payments and credits not used in the administrative sphere, resulting from the calculation of Federal and State taxes. The work consists of analyzing the tax bases, tax rates, and calculations of IRPJ, CSLL, PIS, COFINS, ICMS, ICMS-ST, and others for the last five years of the company’s bookkeeping in accordance with the tax legislation in force (tax compliance).
Judicial and Administrative Tax Litigation
In this area we count on professionals specialized in different fronts of Tax Law to meet the clients’ litigation demands.
Acting in a strategic and personalized form, we represent our clients in all cases involving federal, state, and municipal taxes, including the refund of unduly paid taxes, appeals, and disputes in the administrative and judicial spheres, all the way to the higher courts.
Our main practices in the Tax Litigation area include:
- Strategic lawsuits for tax burden optimization, at any level of complexity;
Lawsuits to ward off tax questions;
Administrative and judicial defenses in all instances;
Tax Thesis to challenge unconstitutionalities and illegalities in tax legislation;
Procedures for tax, ordinary or extraordinary installment plans;
Follow-up of inspections and defenses in the administrative sphere;
Specific advice in ongoing litigation (legal opinions, opinions and memoranda).