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2023-05-13 01:30:04
Photo: Andrea Piacquadio/Pexels
More than five thousand taxpayers were notified by the Federal Revenue to regularize the exclusion of ICMS benefits, under the terms of the decision taken by the STJ last month.
The STJ decided that ICMS “negative subsidies” (exemption, zero rate, etc.) can only be excluded from IRPJ and CSLL if the taxpayer meets certain legal requirements.
Based on this understanding, the Federal Revenue began to notify companies that would have excluded these ICMS benefits in disagreement with the legislation.
According to the notification, taxpayers can make the necessary corrections until July 31, 2023.
Source: GRM Advogados
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