The 3rd Panel of the Superior Chamber of the Administrative Council for Tax Appeals (CARF) allowed PIS/PASEP credits to be taken on fuel expenses for a rented forklift.
The decision went against the ruling of the Ordinary Panel, which had denied the right to the credit since the taxpayer used LPG fuel in a rented forklift, which was not part of the company’s fixed assets.
Back in the decision of the 3rd Panel of the CARF, the rapporteur of the case recognized that the fact that the forklift was rented does not alter the essentiality of the fuel in the production process.
Also in the same judgment, the panel agreed that it was permissible to take credit for the costs of pallets used to protect the integrity of products.
This once again confirmed the understanding established by the Superior Court of Justice (STJ), which defined the concept of input by verifying the essentiality and relevance of the good or service to the company’s economic activity.
It is important to note that if the taxpayer realizes that a certain good or service is essential for the development of its productive activity, it should seek out a specialist to validate the possibility and help it with the administrative procedures so that the credit for these expenses can be used.
