By unanimous decision, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided to dismiss the isolated fine that had been applied to Havan SA for failure to collect monthly IRPJ estimates. The councilors concluded that the penalty was not applicable, since the company had joined the Special Tax Regularization Program (Pert) before the start of the tax procedure.
In his vote, the rapporteur, counselor Alexandre Evaristo Pinto, said he agreed with the provisions of ruling 9101-005.895, of Flora Produtos de Higiene e Limpeza. The understanding is that the fine cannot be applied to taxes that are in an installment program.
In this specific case, the taxpayer first offset the estimates. Then, he canceled the offset declarations by including the debts in the installment program.
The ruling cited by the rapporteur also cites article 112, section II, of the National Tax Code (CTN). According to this provision, the accused must have the most favorable interpretation in penalties when there is doubt as to “the nature or material circumstances of the fact, or the nature or extent of its effects”.
The process is under number 13962.720334/2017-23.