Post by account_disabled on Mar 4, 2024 3:35:02 GMT -5
Bonuses, which constitute a type of discount, are not revenue-generating, but rather cost-reducing. With this understanding, the Superior Chamber (CSRF) of the Administrative Council of Tax Appeals (Carf) recognized that PIS and Cofins do not apply to unconditional commercial bonuses and discounts. reproduction Advisors understood that values are cost reducers, not revenue Reproduction The bonus consists of the supplier delivering a greater quantity of product sold, instead of granting a reduction in the sales value. Thus, the average price of each product is reduced — as the seller increases the quantity — without causing a reduction in the price of the business. An unconditional discount is one granted regardless of future conditions — that is, the buyer does not need to perform any act after the purchase to enjoy the benefit.
In the present case, the 1st Panel of the 4th Chamber of the 3rd Carf Judgment Section had decided that the amounts received as discounts and bonuses constituted income. The taxpayer appealed. At CSRF, the vote of counselor Tatiana Midori Migiyama was approved. She considered that the discounts obtained by the taxpayer are unconditional and, therefore, should be excluded from the EL Salvador Mobile Number List basis for calculating contributions, in accordance with the jurisprudence of the Superior Court of Justice. As for the bonuses, Tatiana understood that the reduction in cost does not constitute revenue: "The subsidized goods also do not imply a greater value of credits in the non-cumulative regime". According to the counselor, the discounts obtained through bonuses do not originate from the sale of goods or the provision of services. In fact, such advantages are essentially linked to operations that generate costs, not revenue.
If the tax is not due, there can be no talk of deferral or suspension", he pointed out. The rapporteur also recalled that the STF does not allow the institution of tax benefits for taxpayers located in other regions of the country if it is more advantageous than the treatment given to taxpayers in the same sector located in the ZFM.According to the guiding vote drawn up by judge Eduardo Sarrão, rapporteur of Necessary Remittance "There is no doubt, therefore, that, having only transferred the land — and not the autonomous units and garages , which were not even built and, therefore, did not exist at the time of transmission — it is its value, and only its value, that can serve as the basis for calculating the ITBI". Another significant debate took place in REsp nº 1.937.821-SP, judged under the repetitive appeals system.
In the present case, the 1st Panel of the 4th Chamber of the 3rd Carf Judgment Section had decided that the amounts received as discounts and bonuses constituted income. The taxpayer appealed. At CSRF, the vote of counselor Tatiana Midori Migiyama was approved. She considered that the discounts obtained by the taxpayer are unconditional and, therefore, should be excluded from the EL Salvador Mobile Number List basis for calculating contributions, in accordance with the jurisprudence of the Superior Court of Justice. As for the bonuses, Tatiana understood that the reduction in cost does not constitute revenue: "The subsidized goods also do not imply a greater value of credits in the non-cumulative regime". According to the counselor, the discounts obtained through bonuses do not originate from the sale of goods or the provision of services. In fact, such advantages are essentially linked to operations that generate costs, not revenue.
If the tax is not due, there can be no talk of deferral or suspension", he pointed out. The rapporteur also recalled that the STF does not allow the institution of tax benefits for taxpayers located in other regions of the country if it is more advantageous than the treatment given to taxpayers in the same sector located in the ZFM.According to the guiding vote drawn up by judge Eduardo Sarrão, rapporteur of Necessary Remittance "There is no doubt, therefore, that, having only transferred the land — and not the autonomous units and garages , which were not even built and, therefore, did not exist at the time of transmission — it is its value, and only its value, that can serve as the basis for calculating the ITBI". Another significant debate took place in REsp nº 1.937.821-SP, judged under the repetitive appeals system.