Post by account_disabled on Feb 27, 2024 2:01:56 GMT -5
Revenues obtained from the sales of goods leased to third parties do not form the basis for calculating PIS and Cofins, as they fall within the hypothesis provided for in Article 3, paragraph 2, item IV of Law 9,718/1998 . Sandra Fado Minister Regina Helena Costa's vote aligned STJ with Carf Sandra Fado jurisprudence With this understanding, the 1st Panel of the Superior Court of Justice granted the special appeal of a company that was fined and fined by the Tax Authorities for having deducted from the PIS and Cofins calculation base revenues from the sale of assets leased to third parties, relating to years. This is the first time that the STJ has addressed the issue.
The conclusion, which followed the vote of the rapporteur, minister Regina Helena Costa, coincides with the most beneficial position for taxpayers already adopted, in a consolidated manner, by the Tax Appeals Administration Council . In this case, the assessed company operates with what is called leasing , a type of contract in which it rents an asset to the client — the lessee — for a specified period of time. At the end of the period, he can renew the agreement, return the asset or purchase it, deducting Chinese Europe Phone Number List from the price the installments already paid as rental. For the taxpayer, the leased assets are part of the fixed assets of the lessors a tangible physically tangible) asset necessary to maintain the company's activities. According to Law revenue obtained from the sale of this type of good can be excluded from the PIS and Cofins calculation basis.
This position is even endorsed by the Tax Authorities themselves. Article 667, item V of Normative Instruction 1,911/2019 of the Federal Revenue establishes that, when defining the PIS and Cofins calculation basis, leasing companies can deduct from the gross operating revenue the revenues arising from the sale of goods from the classified asset as fixed assets. In the Judiciary, however, the National Treasury went in the opposite direction: it argued that these values are operational revenue and, therefore, cannot be excluded from the calculation basis for social contributions. Minister Regina Helena Costa classified this stance as "a strange thing". Despite this, the financial thesis was adopted by the Federal Regional Court of the 3rd Region, which maintained the company's fine. Unanimously, the 1st Panel of the STJ reformed the ruling to annul the tax assessments and impose an administrative fine.
The conclusion, which followed the vote of the rapporteur, minister Regina Helena Costa, coincides with the most beneficial position for taxpayers already adopted, in a consolidated manner, by the Tax Appeals Administration Council . In this case, the assessed company operates with what is called leasing , a type of contract in which it rents an asset to the client — the lessee — for a specified period of time. At the end of the period, he can renew the agreement, return the asset or purchase it, deducting Chinese Europe Phone Number List from the price the installments already paid as rental. For the taxpayer, the leased assets are part of the fixed assets of the lessors a tangible physically tangible) asset necessary to maintain the company's activities. According to Law revenue obtained from the sale of this type of good can be excluded from the PIS and Cofins calculation basis.
This position is even endorsed by the Tax Authorities themselves. Article 667, item V of Normative Instruction 1,911/2019 of the Federal Revenue establishes that, when defining the PIS and Cofins calculation basis, leasing companies can deduct from the gross operating revenue the revenues arising from the sale of goods from the classified asset as fixed assets. In the Judiciary, however, the National Treasury went in the opposite direction: it argued that these values are operational revenue and, therefore, cannot be excluded from the calculation basis for social contributions. Minister Regina Helena Costa classified this stance as "a strange thing". Despite this, the financial thesis was adopted by the Federal Regional Court of the 3rd Region, which maintained the company's fine. Unanimously, the 1st Panel of the STJ reformed the ruling to annul the tax assessments and impose an administrative fine.