The newspaper Valor Econômico interviewed our partner Ana Cláudia Utumi about the recent decision of the Superior Chamber of the Administrative Council of Tax Appeals (Carf), which allowed a taxpayer to use the value of a tax offset subsequently canceled in another.
According to the article, the credit was generated after the company (Excelsior Pneus e Acessórios) obtained a court decision against the tax paid through this offsetting. In general, the Federal Revenue Service does not consider this option viable.
According to Ana, the decision makes it clear that it makes no difference whether you pay the tax through offsetting or in cash and then are entitled to the refund. “According to the decision, by denying the refund because the money was subject to a previous credit, there is even illicit enrichment of the tax authorities,” she says.
Read the full article: https://lnkd.in/dH26rM-m