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Superior Court of Justice to decide whether bonuses are included in the PIS and COFINS calculation basis
The 1st Section of the Superior Court of Justice has submitted Special Appeals No. 2.221.794/PR, No. 2.221.800/RS and No. 2.223.143/RS to the repetitive appeals procedure (Theme No. 1,412). The purpose is to determine whether bonuses and discounts granted by suppliers must be included in the calculation basis of PIS and COFINS, in light of Laws No. 10,637/2002 and No. 10,833/2003.
In practice, the Superior Court of Justice will clarify whether, when the purchaser receives goods as bonuses or obtains commercial discounts, such amounts constitute taxable revenue and, therefore, form part of the calculation basis of the contributions, or whether they merely represent a reduction in costs, in which case they could be excluded.
The legal thesis to be established will have binding effect. This means that it must be followed by lower courts in similar cases, bringing greater uniformity and predictability to the application of the law.
In light of this scenario, it is advisable for companies to strategically assess the adoption of legal measures aimed at safeguarding their rights, especially considering the possibility of modulation of the effects of the future decision.
The matter has a direct impact on companies’ tax burden and tax planning, requiring careful attention and technical analysis.