RFB changes rules for refunding, compensation and reimbursement requests

The publication of the Normative Instruction RFB 1,765 on Dec-04-2017 brought changes in the rules on refunding, compensation, repayment, and claims for reimbursement under the Federal Revenue of Brazil (RFB).

ARTICLES

RFB changes rules for refunding, compensation and reimbursement requests

The publication of the Normative Instruction RFB 1,765 on Dec-04-2017 brought changes in the rules on refunding, compensation, repayment, and claims for reimbursement under the Federal Revenue of Brazil (RFB).


Starting date

The taxpayers should pay attention, as the effective starting date is Jan-01-2018.


What changes?

The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of digital tax bookkeeping, in which the credit right is as the follows:

a) Negative credit Corporate Income Tax (IRPJ) or Social Contribution on Net Income (CSLL):

The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of digital tax bookkeeping, in which the credit right is stated, according to the assessment period; this rule even applies to cases of special investigation arising from extinction, split-off, split-up or merger. In cases where the income tax or social contribution negative balance is quarterly assessed, this restriction will be applied only after the end of the respective calendar year.

b) Tax credit on Tax on Manufactured Products (IPI):

The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of EFD-ICMS/IPI, in which the credit right is stated, according to the assessment period; however, this rule does not apply to the assumed IPI credits, as compensation contribution to the Social Integration Program and Civil Service Asset Formation (PIS-PASEP) and Contribution to Social Security Financing (Cofins) established in the Law 9,363/1996 and the Law 10,276/2001. This rule does not apply to amounts received by head office transfer per head office establishment non IPI taxpayer.

c) PIS-PASEP and COFINS contribution credits for:

The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of EFD-Contribuções, in which the credit right is stated, according to the assessment period; for PIS/PASEP and COFINS claims from export of goods, provision of services to individuals or legal entities resident or domiciled abroad whose payment represents the inflow of foreign currency , and sales to the export trading company with the export specific purpose, remaining from these contributions debts discounts in an assessment month, although they are not eligible for reimbursement before the quarter-year to which the credit refers ends, may be subject to compensation. This restriction will apply only after the respective calendar-quarter ends;

Important: The above restrictions do not apply to claims related to the assessment period before January 2014.

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<h1>RFB changes rules for refunding, compensation and reimbursement requests</h1>

<p>The publication of the Normative Instruction RFB 1,765 on Dec-04-2017 brought changes in the rules on refunding, compensation, repayment, and claims for reimbursement under the Federal Revenue of Brazil (RFB).</p>
<br />
<h3>Starting date</h3>
<p>
The taxpayers should pay attention, as the effective starting date is Jan-01-2018.</p>
<br />
<h3>What changes?</h3>

<p>The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of digital tax bookkeeping, in which the credit right is as the follows:</p>
<b>
<p>a) Negative credit Corporate Income Tax (IRPJ) or Social Contribution on Net Income (CSLL):</p></b>

<p>The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of digital tax bookkeeping, in which the credit right is stated, according to the assessment period; this rule even applies to cases of special investigation arising from extinction, split-off, split-up or merger. In cases where the income tax or social contribution negative balance is quarterly assessed, this restriction will be applied only after the end of the respective calendar year.
</p>
<b><p>b) Tax credit on Tax on Manufactured Products (IPI):</p></b>

<p>The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of EFD-ICMS/IPI, in which the credit right is stated, according to the assessment period; however, this rule does not apply to the assumed IPI credits, as compensation contribution to the Social Integration Program and Civil Service Asset Formation (PIS-PASEP) and Contribution to Social Security Financing (Cofins) established in the Law 9,363/1996 and the Law 10,276/2001. This rule does not apply to amounts received by head office transfer per head office establishment non IPI taxpayer.</p>
<p>
<b>c) PIS-PASEP and COFINS contribution credits for:</p></b>

<p>The RFB should receive the compensation statement and the reimbursement or refunding request only after the filing confirmation of EFD-Contribuções, in which the credit right is stated, according to the assessment period; for PIS/PASEP and COFINS claims from export of goods, provision of services to individuals or legal entities resident or domiciled abroad whose payment represents the inflow of foreign currency , and sales to the export trading company with the export specific purpose, remaining from these contributions debts discounts in an assessment month, although they are not eligible for reimbursement before the quarter-year to which the credit refers ends, may be subject to compensation. This restriction will apply only after the respective calendar-quarter ends;</p>
<p>
<p><b>Important:</b> The above restrictions do not apply to claims related to the assessment period before January 2014.</p>

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