Legal entities may deduct, from the calculation basis for Income Tax and Social Contribution on Net Profit (CSLL), taxes collected unduly at the time of payment of part of the credit via court order or approval of administrative compensations.
Based on article 531 of Law 9,430/1996, the 2nd Federal Court of Ribeirão Preto granted a writ of mandamus to an industrial automation company to recognize its right to include tax credits arising from another action in the IRPJ and CSLL calculation basis.
Judge Alexandre Alberto Berno explained that the Federal Revenue Service had already formalized an understanding on this issue, in the sense that the tax credit becomes taxable under IRPJ and CSLL in the final judgment that already defines the amount to be refunded to the taxpayer.
The judge also highlighted that, in this case, the ordinary action that determines the company's tax credit has been ongoing for 13 years. Therefore, it is unreasonable to require the taxpayer to pay IRPJ and CSLL in advance on amounts that will be offset in the future.
“Therefore, until the administrative decision that approves the taxpayer's credit qualification, the amounts recognized by the court decision are not certain, liquid and collectible, so that the legal or economic availability of the income, as a taxable event for IRPJ and CSLL, will only occur at the time of approval of the compensation by the Tax Authorities”, the judge recorded in the decision.
The company was represented by lawyer Alessandro Mendes Cardoso, partner at Rolim, Viotti, Goulart, Cardoso Advogados.
Click here to read the decision
Case 5006704-77.2022.4.03.6102
Source: https://www.conjur.com.br/2023-fev-28/credito-tributario-entra-base-calculo-irpj-via-precatorio