Tributação sobre a compensação de créditos decorrentes da exclusão do ICMS da base de cálculo do PIS e da COFINS: “análise do momento em que os créditos a serem recuperados, decorrentes do resultado positivo em sede de Mandado de Segurança, deverão ser reconhecidos como receitas tributáveis para fins de incidência do Imposto sobre a renda da pessoa jurídica e a contribuição social sobre o lucro líquido
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Gerlinger, Arthur Rose
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
O presente artigo tem como objetivo analisar o tratamento tributário aplicável à contribuintes optantes pela sistemática do lucro real anual e que pretendem realizar a recuperação de indébitos tributários por meio da declaração de compensação perante a Secretaria da Receita Federal do Brasil (“RFB”), utilizando como respaldo uma decisão judicial transitada em julgado em sede de Mandado de Segurança que determine a exclusão do Imposto sobre Circulação de Mercadorias (“ICMS”) das bases de cálculo das Contribuições Sociais sobre a Receita Bruta (“PIS/COFINS”).
Como uma regra geral, os valores restituídos a título de tributos pagos indevidamente deverão ser submetidos a incidência do Imposto sobre a Renda das Pessoas Jurídicas (“IRPJ”) e da Contribuição Social sobre o Lucro Líquido (“CSLL”), se, quando de seu recolhimento equivocado, tiverem sido computados como despesas dedutíveis do lucro real e da base de cálculo da CSLL. Apesar da legislação tributária não apresentar regra específica definindo o momento em que deverá ocorrer a incidência dos referidos tributos, a RFB estabeleceu por meio de atos infralegais que a tributação deverá ocorrer quando do trânsito em julgado da decisão judicial que reconhece o direito à compensação.
Assim, o presente artigo se propõe a analisar em que medida o entendimento da Receita Federal se harmoniza com o conceito de renda e o princípio da realização previstos no direito brasileiro, especialmente no caso da exclusão do ICMS da base de cálculo do PIS e da COFINS, considerando que, atualmente, existem dois métodos possíveis para a apuração dos créditos decorrentes da exclusão do ICMS da base de cálculo de referidas contribuições.
The present scientific article arises from the analysis of the fiscal treatment applicable to taxpayers that recognize their revenues in an accrual basis and that intend to recover and offset tax credits (undue payments), authorized by a final and definite decision issued in a writ of mandamus that determines the exclusion of ICMS amounts from the tax basis of the two federal contributions imposed on the gross revenues of corporate entities, the Social Integration Program (“PIS”) and Social Security Financing Tax (“COFINS”). As a rule, the taxation of the amounts refunded as taxes unduly paid shall be taxed by the Corporate Income Tax (“IRPJ”) and by the Social Contribution on Net Income (“CSLL”), if, in former periods, they had been booked as deductible expenses of the actual profit and of the tax basis of the CSLL. In addition, despite the existing gap in the Brazilian legislation regarding the moment in which the recovered credits should be taxed by the IRPJ and CSLL, the Brazilian Federal Revenue Office (“RFB”) issued regulatory provisions stating that such moment occurs at the date in which the decision that recognized the company’s right to the credit turns out unappealable (so called in res judicata). Therefore, the present article will analyse if the Brazilian Federal Revenue’s interpretation is correct, regarding the concept of income and the related notions of the income realization under the Brazilian legal perspective, with an emphasis to the case in which the recovered tax credits resulted from the ICMS exclusion from the tax basis of the PIS and COFINS, taking into account that currently there is controversy on the amount of ICMS that should be excluded from PIS and COFINS tax basis (ICMS indicated in the tax invoice x ICMS effectively paid).
The present scientific article arises from the analysis of the fiscal treatment applicable to taxpayers that recognize their revenues in an accrual basis and that intend to recover and offset tax credits (undue payments), authorized by a final and definite decision issued in a writ of mandamus that determines the exclusion of ICMS amounts from the tax basis of the two federal contributions imposed on the gross revenues of corporate entities, the Social Integration Program (“PIS”) and Social Security Financing Tax (“COFINS”). As a rule, the taxation of the amounts refunded as taxes unduly paid shall be taxed by the Corporate Income Tax (“IRPJ”) and by the Social Contribution on Net Income (“CSLL”), if, in former periods, they had been booked as deductible expenses of the actual profit and of the tax basis of the CSLL. In addition, despite the existing gap in the Brazilian legislation regarding the moment in which the recovered credits should be taxed by the IRPJ and CSLL, the Brazilian Federal Revenue Office (“RFB”) issued regulatory provisions stating that such moment occurs at the date in which the decision that recognized the company’s right to the credit turns out unappealable (so called in res judicata). Therefore, the present article will analyse if the Brazilian Federal Revenue’s interpretation is correct, regarding the concept of income and the related notions of the income realization under the Brazilian legal perspective, with an emphasis to the case in which the recovered tax credits resulted from the ICMS exclusion from the tax basis of the PIS and COFINS, taking into account that currently there is controversy on the amount of ICMS that should be excluded from PIS and COFINS tax basis (ICMS indicated in the tax invoice x ICMS effectively paid).
Descrição
Palavras-chave
conceito de renda , realização da renda , disponibilidade da renda , princípio da capacidade contributiva , corporate income tax , realization principle , income realization , offset