Alana Dahrouj
Lawyer at Marcos Martins Advogados
Companies are seeking judicial authorization to postpone the payment of IRPJ and CSLL levied on amounts recovered through lawsuits after recognizing the existence of unduly paid amounts.
The search for postponement has gained even more importance due to the collection by the Federal Revenue Service of IRPJ and CSLL, at a rate of 34%, on credits returned to taxpayers as a result of the judgment that excluded ICMS from the PIS and COFINS calculation base.
The IRS has been demanding payment of these taxes once the decision allowing the tax offset has become final and unappealable.
For this reason, companies that have obtained favorable rulings have gone to court arguing that the final and unappealable decision is not enough to generate IRPJ and CSLL levies, requiring the offsetting to be ratified, at which point the credits become final.
Case law has yet to consolidate its position on the timing of tax assessment, but the favorable decisions show a favorable outlook for taxpayers, especially if we take into account the possible improvement in companies’ cash flow.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
