LEI COMPLEMENTAR Nº 166, DE 8 DE ABRIL DE 2019
This article repeals specific parts of Law No. 12,414/2011.
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LEI COMPLEMENTAR Nº 167, DE 24 DE ABRIL DE 2019
This article amends the Simples Nacional law to bar certain credit/financing businesses from the regime and creates the Inova Simples regime for startups and innovation firms.
- Csll
- Bank secrecy
- Bankruptcy
- Bookkeeping
- Capital
LEI COMPLEMENTAR Nº 168, DE 12 DE JUNHO DE 2019
This Complementary Law takes effect on the date it is published.
- Commencement
- Regime tributário
- Regularização tributária
- Simples nacional
LEI COMPLEMENTAR Nº 169, DE 2 DE DEZEMBRO DE 2019
This Complementary Law takes effect 180 days after its official publication.
- Compliance timing
- Contracting
- Corporate governance
- Financial system
- Guarantees
LEI COMPLEMENTAR Nº 170, DE 19 DE DEZEMBRO DE 2019
This Complementary Law enters into force on the date it is published.
- Compliance timing
- Intergovernmental agreement timing
- Tax incentive timing
LEI COMPLEMENTAR Nº 171, DE 27 DE DEZEMBRO DE 2019
This law takes effect on the date it is published.
- Effective date
- Goods for use or consumption
- Publication and commencement
- Tax credit
LEI COMPLEMENTAR Nº 172, DE 15 DE ABRIL DE 2020
The provision says the transfer of financial balances covered by this complementary law applies until the end of fiscal year 2021.
- Budget calculations
- Budget execution
- Budget transfers
- Deadline
- Effective date
LEI COMPLEMENTAR Nº 173, DE 27 DE MAIO DE 2020
Durante a calamidade da Covid-19, certas restrições e requisitos sobre transferências voluntárias ficam afastados, mas a regra vale só para atos orçamentários e financeiros ligados ao programa ou a convênios vigentes.
- Budget management
- Budgetary restrictions
- Calamity exception
- Calamity measures
- Compensation constraints
LEI COMPLEMENTAR Nº 174, DE 5 DE AGOSTO DE 2020
A transação para resolver litígio sobre cobrança de créditos da Fazenda Pública não é tratada como renúncia de receita para esse fim específico.
- Simples nacional
- Cobrança de créditos públicos
- Public revenue claims
- Registration deadline
- Registration deadline extension
LEI COMPLEMENTAR Nº 175, DE 23 DE SETEMBRO DE 2020
O contribuinte pode recolher o ISSQN e declarar as informações da obrigação acessória até 15 de abril de 2021, sem penalidade.
- Issqn
- Issqn allocation
- Issqn reporting
- Access to tax systems
- Bank transfer
LEI COMPLEMENTAR Nº 176, DE 29 DE DEZEMBRO DE 2020
This law enters into force on the date it is published.
- Commencement
- Distribution coefficients
- Government payments
- Government transfers
- Intergovernmental revenue sharing
LEI COMPLEMENTAR Nº 177, DE 12 DE JANEIRO DE 2021
Certain expenses are not subject to spending limits.
- Budget expenditure limits
- Budget limits
- Fiscal management
- Innovation funding
- Legal effective date
LEI COMPLEMENTAR Nº 178, DE 13 DE JANEIRO DE 2021
A União pode contratar diretamente o Banco do Brasil S.A. para atuar como seu agente financeiro na administração de certos créditos e para representá-la em instrumentos contratuais ligados a esses créditos.
- Aditamento contratual
- Budget compliance
- Budget information
- Budgetary controls
- Contract amendment
LEI COMPLEMENTAR Nº 179, DE 24 DE FEVEREIRO DE 2021
This provision says the complementary law enters into force on the date it is published.
- Appointment process
- Appointments
- Appointments and dismissal
- Central banking
- Corporate governance
LEI COMPLEMENTAR Nº 180, DE 14 DE ABRIL DE 2021
This provision says the complementary law takes effect on the date it is published.
- Effective date
- Employment/public sector staffing
LEI COMPLEMENTAR Nº 181, DE 6 DE MAIO DE 2021
The Union is temporarily barred from applying certain penalties and demanding restitution, and certain contract amendments receive interest-rate and monetary-index adjustments under specified conditions.
- Compliance exemptions
- Contract refinancing
- Debt/contract amendments
- Fiscal recovery
- Government debt
LEI COMPLEMENTAR Nº 182, DE 1º DE JUNHO DE 2021
An investor who makes the capital contribution referred to in Article 5 is not liable for any company debt, including in judicial reorganization.
- Angel investment
- Bidding exemption
- Business environment
- Capital contribution
- Capital contributions
LEI COMPLEMENTAR Nº 183, DE 22 DE SETEMBRO DE 2021
This provision says the complementary law takes effect on the date it is published.
- Monitoramento e rastreamento
- Service tax liability
LEI COMPLEMENTAR Nº 184, DE 29 DE SETEMBRO DE 2021
This provision amends Complementary Law No. 64/1990 to exclude a specified group from the inelegibility rule.
- Eligibility/ineligibility
LEI COMPLEMENTAR Nº 185, DE 6 DE OUTUBRO DE 2021
This article amends an earlier complementary law to include specified municipalities within Sudene’s area of operation.
- Development agency
- Territorial scope
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