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FORM 6-K SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Report of Foreign Private Issuer Pursuant to Rule 13a-16 or 15d-16...
FORM 6-K SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Report of Foreign Private Issuer Pursuant to Rule 13a-16 or 15d-16... | March 28, 2023
To print this article, all you need is to be registered or login on Mondaq.com. STJ DECIDES THAT COMPANIES ON THE PRESUMES PROFIT CANNOT DEDUCT FROM THE GROSS REVENUE THE REIMBURSEMENT OF MATERIALS FOR CONSTRUCTION The 1st Panel of the STJ, in the judgment of REsp 1,421,590 / RN, ruled that the taxpayer cannot deduct from the gross revenue, for purposes of calculating the IRPJ and CSLL (corporate taxes) under the presumed profit, the amounts related to the reimbursement of materials for civil construction. In the Court's view, the presumed profit is an optional regime,...
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