PER/DCOMP Web: offsetting and refunding of federal taxes - companies see opportunities

The article addresses the current scenario and the promise of cross-compensation of federal taxes with the enforcement of eSocial and DCTFWeb.

There is a new relationship between the companies and the Treasury, which promises, after passing through this adaptation and adjustment period, to facilitate, for example, the follow-up of credits, the opening of administrative proceedings, to have faster responses from the RFB, cross-compensation of federal taxes. For the time being the last still a promise, but the taxpayers should be alert.

Taxpayers who have made underpayment or overpayment to federal taxes or contributions, who have tax credits of Pis, Cofins and IPI, in addition to having negative balances of Corporate Income Tax (IRPJ) and Social Contribution (CSLL), or that has withheld amounts from the Contribution to PIS/Pasep and Cofins and is not possible to deduct amounts payable in the calculation month, among other situations, may request the refunding, offsetting, compensation or reimbursement of each of these through administrative proceedings.

Currently, compensation of taxes or contributions can be made by companies that have federal tax credits, with debts of the same or of a distinct nature, for example:

• PIS and COFINS offset between themselves and other federal taxes
• IRPJ and CSLL of companies taxed through Presumed Profit between themselves and other federal taxes
• IRPJ and CSLL of companies taxed through annual taxable income offset other federal taxes
• IPI offset between itself and other federal taxes
• Currently the INSS can only offset the same nature

It should be noted that a taxable person who establishes a credit related to a tax or contribution managed by the Federal Revenue, subject to restitution or reimbursement, including credit arising from a final court decision, may use it to offset those own, past due or coming.

However, with the new SPED era, the companies expect the possibility to offset debt with social security credits, calculated after the start of DCTFWeb filing. However, with certain exceptions provided for in RFB Normative Instruction 1810, published on June 14, 2018.

Firstly, we will understand how it still happens today.

PER/DCOMP x PER/DCOMP Web

In January 2018, the Federal Revenue began to make available a web version of the program for the Electronic Payment of Refunding or Reimbursement (PER) and for the Offset Statement (DCOMP), the PER/DCOMP Web. The system has a friendlier interface, but still has some limitations. Until then, the request was exclusively made through the PER/DCOMP program, executed locally on the user's computer.

Both systems continue to coexist, as some functionality has not yet been ma

de available on PER/DCOMP Web.

The processes opening in these systems demands knowledge, organization and caution. Depending on the nature of the transaction or the tax and the period, one should identify the appropriate system, PER/DCOMP or the most recent, PER/DCOMP Web. For example, currently offsetting social security debts, automatically imported from DCTFWeb, must be preceded by a refunding request transmitted exclusively through the PER/DCOMP Program. Requests for refunding values prior to the commencement of DCTFWeb filing and some treasury taxes still have to be made through PERD/COMP. And there are situations that can be carried out through both systems such as non-cumulative PIS and COFINS reimbursement requests.

The tendency is for the PER/DCOMP Web system to expand its possibilities, becoming an increasingly complete system. The fact is that it promotes a faster data crosschecking of various obligations, including among newer SPEDs such as eSocial, EFD-Reinf, and DCTFWeb, automatically identifying inconsistencies in information.

Deadline for requesting tax offsetting

The deadline for taxes refund or offset requesting is five (5) years and if deferred, the amount will be corrected based on the Selic rate. Requests prior to this deadline, even if proved right will be rejected.

Any tax paid up to the previous five years may be refunded, recovered or used to offset for another payment if the request is made and is well founded. After that period, even if there is a right to offset and the process is formalized, the application will not be granted.

In the case of cross-compensation between federal taxes, the term will be more restricted, since the RFB will take as a basis the data transmitted by DCTFWeb. Therefore, even if the Treasury available the cross-compensation, the company will only be able to take advantage of this opportunity from the moment it joined eSocial and started to transmit to DCTFWeb.

Expectations of cross-compensation

The PER/DCOMP Web was deployed by the Federal Revenue with the expectation of enabling cross-compensation between taxes of a tax and social nature. As already stated, this compensation is not yet possible and there is no prediction when it will be available, but companies should prepare to take advantage of this opportunity as soon as it becomes a reality.

Either way, be it for restitution and compensatory report of negative balance of IRPJ and CSLL; PIS and COFINS or IPI credits; (ECF, EFD-ICMS/IPI, EFD-Contribuições, eSocial, EFD-Reinf and DCTFWeb, for example) that demonstrate the right to lodge a claim or to offset or reimburse social security debts.

The compensation of social security contributions with credits from other taxes managed by the Tax Authorities, in the cases in which they are applicable, will bring a new horizon of possibilities for companies. Therefore, maintaining accounting and tax compliance is a determining factor for the company to be able to enjoy possible offsetting, refunds or reimbursements, in addition to avoiding fines and penalties. Read more here.

Analysis of opportunities

By involving different areas, such as Accounting, Taxes, and Personnel Department, there is a high risk of inconsistent information. It is necessary for the company to review its processes and promote the integration between the areas, with the adoption of adequate systems, including for the previous revision of the records before transmitting the obligations.

It is necessary to evaluate the company’s tax profile and to outline a strategy for compensation or restitution. Portions of the companies have no prospect of offsetting possible credits because they do not have enough volume to do so. Therefore, they opt for the value refunding. On the other hand, when the volume of credits is expressive, the option is to request the offsetting to pay taxes and future contributions.

These evaluations are also part of the tax review procedure, when a complete diagnosis of the company's tax behavior is carried out. During the survey, taxes and contributions paid in duplicate and credits may be identified in the last five (5) years. In order to correct errors in the calculations already submitted and to support the request for recovery or offsetting, rectification of past statements may be necessary in order to prove the right to the claim. Read more here.

Rely on experts is essential

The collection of tax credits is part of the work routine of DPC’s specialists for clients who contract Accounting, Taxes, and Personnel Department services, except in cases in which the credit comes from IRPJ/CSLL Negative Balance.

For the other cases, our professionals work through advisory services, in a timely or periodic manner, in the collection of tax credits recovery opportunities, in the revision of tax rates and calculation bases, in the crossing, in the analysis of data consistency, and in the identification of necessary divergences and rectifications.