In a unanimous decision, the 1st Class of the STJ determined (judgment made in11/21/2017 - REsp 1694357) that the ICMS cannot be included in the calculation basis of the Social Security Contribution on Gross Revenue. PGFN still has an appeal. The Contribution was created by Law 12.546 / 11, which established the collection until the end of 2016. The objective was to replace the contribution of 20% on the payroll by a rate of 1% to 4,5% on gross revenue. The gross revenue, calculation basis of the CPRB, is the entry of values that starts to belong to the company, those that integrate the equity of the entity that receives it, being different from a mere entry, as is the case of ICMS. As the National Treasury itself has already recognized the close similarity between CPRB's demand and actions aimed at excluding ICMS from the PIS and Cofins calculation basis, we believe that, judicially, this issue has a probable chance of success
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The Law of Good has been allowing for more than a decade that innovative projects can generate a significant tax economy for real profit companies that finance them. The GT Consultancy is a national reference in the identification of encouraging activities, elaboration of the accounting dossiers, technical and incentive form to the Ministry of Science and Technology.
Brazilian tax laws are notoriously complex. Daily countless standards and obligations are disclosed or altered by bringing the most different impacts in the daily life of the companies, which requires constant monitoring and alertness as to the changes promoted. Failure to observe a single change can generate large liabilities or loss of one.
Our performance within the line of funding is full-service and fully guided in success. In addition to working on identifying the most appropriate line, we draw up every financing project, and we make sure that the resource is effectively captured, at which point our consultancy succeeds.
The law of Informatics, is a government program that is expected to expire until 2029, although it is speculate, as an unfolding dispute in the WTO (World Trade Organization) that the programme should be suspended for allegedly discriminating products originated in Other countries. In fact, there are discussions about the reform of the law, however it is a fact that the production of computer and telecommunications equipment becomes highly costly without the effects of the computer law and the possible tax reductions for industries that can Fit the concept of basic productive process.
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