ICMS calculated on presumed profit forms the basis of IRPJ and CSLL, decides STJ
ICMS forms the basis for calculating Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL), when calculated using the profit system...
Only materials that are subject to ICMS do not form part of the ISS base, reaffirms STJ
The basis for calculating the ISS is the price of the contracted construction service. From this, it is only possible to deduct the value of the material used if it was produced by the...
STJ validates IRPJ/CSLL on ICMS benefits if companies fail to comply with LC 160/17
The ministers of the 1st Section of the Superior Court of Justice (STJ) decided, unanimously, that ICMS tax benefits such as rate reduction, exemption and deferral, are included in the basis of...
STJ vetoes automatic exclusion of ICMS benefits from the IRPJ and CSLL base
It is possible to exclude tax benefits related to ICMS from the calculation basis of Corporate Income Tax and Social Contribution on Net Profit, as long as they are...
Raw sugar manufacturer is not entitled to ICMS benefit for basic food basket
The 5th Public Law Chamber of the Court of Justice of the State of São Paulo (TJSP) denied, last Thursday (13/4), the right of Usina Santa Isabel to pay a...