In 2022, the national calendar of business events in the country increased by 160% compared to the previous year, according to data released by Portal Feiras do Brasil.
The entity estimates that, in 2023, more than four thousand fairs and congresses will be held throughout the country. These data reflect a little of the resumption of the events sector in this post-pandemic period.
However, the segment is still fragile after the sequence of losses due to the health measures implemented in 2020 and 2021. The Emergency Program for the Resumption of the Events Sector (Perse) is one of the solutions that entrepreneurs should seek to reduce the tax burden and thus contribute to the sustainability of the business.
The Union estimates that the tax exemption from the Emergency Program will be R$ 35.3 billion, which should be invested in the segment to maintain more than 7.4 million direct, indirect and induced jobs. Through Perse, the IRPJ, CSLL, PIS and COFINS rates will be zeroed for a period of 60 months. Membership of PERSE is automatic for companies covered by the program.
“This program will reach a very wide range of companies and is a great opportunity for the economy. For purposes of calculating IRPJ, Perse must be considered in the Profit from Exploration register, where revenues related to events must be reported. Another recommendation is that companies close the ECD and ECF simultaneously to avoid rework with several rectifications and replacements”, guides WK Business Analyst Angela Picoli.
It should be pointed out that the Perse tax benefit does not cover all revenues and results of the legal entity, it is limited only to revenues and results arising from the exercise of activities that are part of the events sector. It is up to the taxpayer to verify which results may have their rate zeroed. Technology is an ally in this sense, as ERPs provide the user with the necessary treatments to meet the Emergency Program.
Impacts of PERSE
A survey carried out by the Brazilian Association of Event Promoters (ABRAPE) points out that, last year, the sectoral hub accumulated a stock of 3,617,274 jobs as a whole in Brazil; representing more than 15% of job opportunities in the country.
“The numbers prove that the segment’s protection policies, such as the Emergency Program for the Resumption of the Events Sector (PERSE), had an impact on the generation of jobs and on the movement of the economy”, emphasizes the businessman and president of ABRAPE, Doreni Caramori Júnior.
Source: WK