By 8x2, the panel decided that highlighting the freight value on the tax document is not the only way to guarantee the presumed credit of 3% on IPI. However, the councilors understood that, in order to have access to the benefit, the taxpayer must prove in other ways that the freight value is included in the vehicle's commercialization value. The specific case involves Toyota do Brasil.
The panel dismissed the Treasury's appeal, maintaining the understanding of the lower panel, according to which it is only necessary to highlight the freight on the invoice if it is charged to the customer separately from the price of the vehicle.
The presumed credit on IPI is a special regime provided for in article 56 of MP 2.158-35/2001, which allows automakers a credit of 3% on the tax amount shown on the invoice. To benefit from the credit, it is necessary to add the freight value to the vehicle's commercialization value, thus increasing the tax calculation basis.
The taxpayer's lawyer, João Paulo Toledo de Rezende, partner at Lira Advogados, submitted documents to the case that would prove that freight was included in the price of the vehicle, such as the company's tax records. According to him, proof of compliance with the requirement can be provided by presenting accounting and tax documents.
However, the rapporteur, counselor Jorge Olmiro Lock Freire, voted to grant the Treasury's appeal. Freire understood that highlighting the freight value on the invoice is essential to enjoy the presumed credit.
Councilor Rosaldo Trevisan opened the dissent. For Trevisan, what must be taken into account in order to access the benefit is whether or not the taxpayer proved the inclusion of the freight value in the commercialization value. The majority of councilors agreed with the position, with the exception of the president of the group, Carlos Henrique de Oliveira, who agreed with the rapporteur.
The case is being processed under number 11065.723927/2017-30.
