Our lawyer Andressa Moreira wrote an article published in Migalhas about STJ’s decision that pointed out that the amounts resulting from ICMS tax benefits should not be included in the calculation basis of IRPJ and CSLL, as it is an investment subsidy.
In the text, Andressa explains what is the subsidy for investment and for funding, the latter applied by the Federal Revenue. In this context, she highlights Law 12,973/14, which prohibits the inclusion of investment subsidies in the IRPJ and CSLL calculation basis, as long as it is accounted for as a profit reserve. Our lawyer also mentions Complementary Law 160/17, which equated all ICMS tax incentives and benefits with investment subsidies. Finally, Andressa breaks down the Revenue's position on the issue, highlighting the COSIT Consultation Solution 145/20.
Read the full article on the link: