In a decision released last Friday (04/26/2019), the First Section of the STJ established the thesis, in a repetitive appeal, that the ICMS should be excluded from the tax basis of the social security contribution levied on gross revenue (CPRB).
The precedent benefits all companies that are or were included in the payroll tax exemption program in the last five years, with the following segments to be highlighted:
- Information Technology (IT) and Communication Technology (ICT);
- Construction;
- Call center;
- Road transport (cargo and passengers);
- Industrial Sector (depending on the NCM).
This new precedent of the STJ, in addition to binding the other courts, accelerating the conclusion of the proceedings dealing with the same matter, ensures the force of similar theses, such as the exclusion of the ISS from the tax base of the PIS and COFINS and of the CPRB itself.
We warn the companies that have not yet discussed such theses to adopt measures for the refund of the undue payment, thus ceasing the effects of the statute of limitations (5 years prior to the commencement of the judicial action).
For more information please contact: Renato Damaceno Martins([email protected]) and/or Eduardo Froehlich Zangerolami([email protected])
