Federal Revenue officially ends Perse

Program was created during the pandemic to minimize impacts on the events sector

Through Declaratory Act RFB No. 2/2025, published on March 24, the Federal Revenue officially ended the Emergency Program for the Recovery of the Events Sector (Perse) for tax events occurring from April 2025 onwards.

Implemented in 2021, at the height of the health crisis caused by Covid-19, the measure aimed to compensate for the effects on the events sector, one of the most affected by the pandemic.

In addition to eliminating the rates for PIS, Cofins, CSLL, and IRPJ for certain activities, the program allowed for the renegotiation of tax and non-tax debts, including FGTS.

The end of Perse, however, had been expected since the Federal Revenue Secretary, in a Senate hearing at the beginning of March, indicated that the amounts used as fiscal benefits were already close to the BRL 15 billion forecasted in Law No. 14,148/2021, which created the program.

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