Brazil has published RFB Executive Declaratory Act No. 2 or 21 March 2025 in the Official Gazette, which ends the Emergency Program for the Resumption of the Events Sector (Programa Emergencial de Retomada do Setor de Eventos - PERSE). The PERSE program was implemented by Law No. 14.148, of 3 May 2021 for companies in the events sector whose activities were directly by the COVID-19 pandemic, including exemptions from corporate income tax (IRPJ), social contribution on net profit (CSLL), and social contributions on gross revenue (PIS and COFINS). The exemptions originally applied for a period of 60 months with the...