Post by account_disabled on Mar 4, 2024 3:35:44 GMT -5
The calculation of PIS/Cofins, cumulative or not, brings with it a fundamental question, which is replicated in several different contexts, but which can be summarized by the following question: what is the extent of the legal entity's taxable income? This formula makes it possible to address several controversial points, such as debt forgiveness, exclusion of taxes from the calculation base, reimbursement of expenses, etc. However, in today's column, we will specifically analyze intermediation operations , where a company is hired to intermediate the provision of services, using as an example cases involving travel and tourism agencies , whose service revenues are necessarily subject to the cumulative regime of Law No. 9,718/98 (pursuant to article 10, XXIV, of Law No. 10,833/03) .
Originally, this law established in its article 3, §2, III, the exclusion, from gross revenue, "[of] amounts that, computed as revenue, have been transferred to another legal entity, in compliance with regulatory standards" , a provision that was revoked by MP nº 2,158-35/01. It seems to us, however, that this repeal did not affect the discussion, which arises from the concept EL Salvador Mobile Number List of revenue itself. The STF had the opportunity to ratify the conceptual nature of the topic in RE 574.706, by stating that it "is the financial inflow that is integrated into the heritage as a new and positive element, without reservations or conditions" , contrasting it with the inflows that match, for example. , to third-party revenues.
Pursuant to article 2 of Law No. 9,718/98 c/c article 12, II, of Decree-Law No. 1,598/77, the agencies' revenue will correspond to the "price for providing the service" . This provision must be integrated with article 27 of Law No. 11,771/08, which establishes the National Tourism Policy, and establishes that the "tourism agency [is] the legal entity that carries out the economic activity of remunerated intermediation between suppliers and consumers of tourist services or provides them directly" . The same article, in its §§1st, 2nd and 3rd establishes: "§1º Travel operation services, excursions and tourist tours are considered to be the organization, contracting and execution of programs, itineraries, itineraries, as well as reception, transfer and assistance to tourists. §2º The price of the intermediation service is the commission received from suppliers or the value added to the cost price of these suppliers, allowing the tourism agency to charge a service fee from the consumer for the services provided.
Originally, this law established in its article 3, §2, III, the exclusion, from gross revenue, "[of] amounts that, computed as revenue, have been transferred to another legal entity, in compliance with regulatory standards" , a provision that was revoked by MP nº 2,158-35/01. It seems to us, however, that this repeal did not affect the discussion, which arises from the concept EL Salvador Mobile Number List of revenue itself. The STF had the opportunity to ratify the conceptual nature of the topic in RE 574.706, by stating that it "is the financial inflow that is integrated into the heritage as a new and positive element, without reservations or conditions" , contrasting it with the inflows that match, for example. , to third-party revenues.
Pursuant to article 2 of Law No. 9,718/98 c/c article 12, II, of Decree-Law No. 1,598/77, the agencies' revenue will correspond to the "price for providing the service" . This provision must be integrated with article 27 of Law No. 11,771/08, which establishes the National Tourism Policy, and establishes that the "tourism agency [is] the legal entity that carries out the economic activity of remunerated intermediation between suppliers and consumers of tourist services or provides them directly" . The same article, in its §§1st, 2nd and 3rd establishes: "§1º Travel operation services, excursions and tourist tours are considered to be the organization, contracting and execution of programs, itineraries, itineraries, as well as reception, transfer and assistance to tourists. §2º The price of the intermediation service is the commission received from suppliers or the value added to the cost price of these suppliers, allowing the tourism agency to charge a service fee from the consumer for the services provided.