LAW N ° 13,670 / 18 – INCOME TAX AND SOCIAL CONTRIBUTION (“IRPJ” AND “CSLL”) – COMPENSATION
The aforementioned law, published on May 30th, 2018, which had the purpose of compensating the government’s losses with the “diesel” exemption, promoted changes in the tax legislation, among them:
- the payroll reoneration
- the prohibition of the offsetting of credits of the legal entity with estimated debts of “IRPJ” and “CSLL” calculated in the real profit regime by including IX in § 3⁰ of article 74 of Law No. 9,430 / 96, and;
- “Cofins-Importação” rates increased by 1% in the operations specified in the amendment of § 21, article 8 of Law 10,865 / 04.
We emphasize that some of the changes implemented by the norm in question can and should be questioned by taxpayers as they violate constitutional and legal provisions.