Pedro Rezek Andery Altran
Advogado do Escritório Marcos Martins Advogados
The Federal Regional Court of the 3rd Region recently recognized the right of taxpayers to exclude PIS and COFINS amounts from their own tax base.
The decision follows the understanding established by the Federal Supreme Court that the amounts of taxes embedded in the prices of goods cannot be considered gross revenue, as they only pass through the taxpayer’s cashier and are passed on to the tax authorities.
The Federal Regional Court also recognized the taxpayer’s right to offset what they have paid unduly over the last 5 years.
This understanding, in addition to reducing the company’s tax burden, recovers amounts unduly paid in the last 5 years.
It is important to point out that this exclusion only applies to taxpayers who seek recognition of their right in court, so that only after a court decision has been handed down, they can exclude the PIS and COFINS amounts from their own calculation base and offset/refund what was unduly paid.
The tax team at Marcos Martins Advogados is available to answer any questions you may have and give you the best advice on this important issue.
