The president’s government Luiz Inácio Lula da Silva (PT) decided to give a discount of up to 80% on Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) debts resulting from the deduction, in the tax calculation base, of funding subsidies granted by state governments .
According to information from the newspaper Economic value, companies that used these benefits will be able to join a program to self-regulate with the Federal Revenue Service. A normative instruction on the subject should be published this Wednesday (10), in the Official Gazette of the Union. The program should be opened from April 10th.
For the period up to the calendar year 2022, the adhesion deadline will be April 30th, and companies will be able to submit rectifying declarations until May 31st. For the year 2023, the deadline for the two stages should range from April 10th to July 31st, according to a source who closely follows the discussions.
Exclusive Offer for New Customers
XP NFL Jacket
Secure your jacket in 3 steps and experience the excitement of American football
Interested companies will have to fill out a form on the e-CAC portal, informing the amount to be regularized. The 80% discount will be granted if the debt is paid in up to 12 installments. There will also be the option to pay the down payment in five installments and the remaining amount in 60 installments (with a 50% discount) or 84 installments (35% discount).
According to the government, this should be the last chance to settle these debts. After May 31st, companies that have not regularized the situation will be subject to inspection, with an initial fine of 75%.
The Minister of Finance, Fernando Haddad (PT), last year, called for companies to stop deducting state subsidies from their IRPJ and CSLL calculation bases. The excessive use of this type of benefit caused the tax base to shrink by R$149 billion, in 2022, and by around R$200 billion, in 2023. The topic was addressed in Provisional Measure (MPV) 1185, converted into Law No. 14,879 – some companies went to court to challenge the new legislation.
