The article “Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases”, written by Angelo Ambrizzi, head of our tax area, is featured in Estadão.
The STJ ruled that presumed ICMS credits should not be included in the calculation bases for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL). According to the expert, this decision directly influences companies’ tax planning.
However, the Federal Revenue Service opted not to apply the opinion immediately, maintaining the understanding that presumed credits can be included in the IRPJ and CSLL base. This makes it clear that companies need to go to court to ensure that the STJ’s opinion is upheld, which demonstrates the importance of specialized legal advice.
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