Legislation

Federal Revenue publishes norm on prohibition of offsetting the monthly estimates for real profit companies

The RFB Normative Instruction 1810/2018 providing for the general social security taxation rules and amends the RFB Normative Instruction 1717/2017 establishing the rules on refunding, offsetting, compensation, and refunding was published at the Official Gazette of Jun-14-2018.

Among the changes, the following stand out:

1) The compensation is prohibited and will be considered undeclared when it has the following purpose:

I - the credit from improper payment or overpayment under PGFN;

II - the debt or credit that refers to the AFRMM or TUM;

III - the credit object of refunding or reimbursement request and the credit informed in an offsetting statement whose liquidity and certainty confirmation is under tax procedure;

IV - the debts related to the monthly payment under IRPJ and CSLL estimation calculated according to the Article 2 of Law 9430/1996;

V - the taxes calculated under a unified system of payment of taxes, contributions and other charges of domestic employer (Simples Doméstico), established by Complementary Law 150/2015;

VI - the social contributions debits provided for in items a, b and c of the sole paragraph of Article 11 of Law 8212/1991, and contributions established by means of substitution referring to Articles 2 and 3 of Law 11457/2007:

a) for the calculation period prior to the eSocial use to calculate these contributions; and

b) for the calculation period after the eSocial use with the other taxes credit administered by the Federal Revenue of Brazil (RFB) concerning the calculation period prior to the eSocial use to calculate the said contributions;

Note: The tax procedure is restricted to that distributed through the Tax Procedure Distribution Term (Termo de Distribuição de Procedimento Fiscal - “TDPF”).

VII - the debit of other taxes administered by the Federal Revenue of Brazil (RFB):

a) for the calculation period prior to the eSocial use for determination of social contributions referred to in Articles 2 and 3 of Law 11457/2007, with credit related to said contributions; and b) with credit of the contributions referred to in Articles 2 and 3 of Law 11457/2007, for the calculation period prior to the use of eSocial to determine these contributions.

2) Within a maximum of thirty (30) business days’ period, counted from the ex officio compensation filing date or when the compensation statements filed, the Federal Revenue of Brazil (RFB) should adopt the following procedures:

I - debit the gross amount of the return, plus interest, if applicable, or refunding, from the respective tax account; and

II - credit the amount used to settle the debts to the respective tax account and the respective increases and legal charges, when due.

Note: if the offsetting is considered unapproved or undeclared, the aforementioned procedures should be reversed.

3) In case of a credit related to Reintegra, the of the reimbursement gross amount will be debited from the account of the following taxes:

I - seventeen and eighty-four hundredths percent (17.84%) for PIS/Pasep contribution; and

II - eighty-two and sixteen hundredths percent (82.16%) for Cofins.

Find here the RFB Normative Instruction 1810.