By six votes to two, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood, within the scope of process 10972.000114/200962, that the general rule of deductibility of IRPJ applies to CSLL, according to article 47 of Law 4,506/64 combined with article 13 of Law 9,249/95.
The first provision states that operating expenses, deductible from IRPJ and CSLL, are those necessary for the company's activity and maintenance of the production source. Article 13 prohibits the deduction of any provision for the purpose of calculating CSLL, regardless of the provisions of article 47 of Law No. 4,506.
The taxpayer listed as a party in the proceedings recorded PIS and Cofins credits late and accounted for them as expense recovery, which resulted in an overestimation of the acquisition cost of the inputs. In the assessment, the inspection understood that there was an unjustified increase in costs and demanded the collection of IRPJ and, consequently, CSLL.
“Articles [47 of Law 4,506/64 and 13 of Law 9,249/95] allow us to conclude that the general rule of deductibility also applies to the CSLL base,” said the rapporteur, counselor Luís Henrique Toselli. Five counselors supported him.
Councilor Lívia de Carli Germano disagreed. For her, article 47 of Law 4,506/64 refers only to Income Tax, not covering CSLL. Councilor Alexandre Evaristo Pinto agreed with her.