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Date: October 10, 2019
Posted by: CPDMA Team

STJ discusses monetary correction of tax credit

The 1st Section of the Superior Court of Justice began to analyze this Thursday (10/10) the definition of the initial term incidence of monetary correction in the administrative request for reimbursement of tax credits.

The trial was suspended after the Minister Regina Helena Costa requested a view. So far, only the rapporteur, Minister Sérgio Kukina, has voted to establish a more beneficial initial framework for the National Treasury.

"Law 11,457/2007 determines that the Federal Revenue Service has 360 days to issue an administrative decision on requests for reimbursement. In addition, precedent 411 of the STJ determines that monetary correction is due to the IPI credit when there is opposition to its use resulting from illegitimate resistance from the tax authorities", said the minister.

Minister Sérgio Kukina proposed to establish the following thesis: "The initial term of the monetary correction of reimbursement of excess book-entry tax subject to the non-cumulative regime occurs only after the period of 360 days for analysis of the administrative request by the tax authorities".

The issue to be resolved in the judgment is described as "definition of the initial term of the incidence of monetary correction in the reimbursement of book-entry tax credits: the date of the protocol of the administrative request of the taxpayer or the day following the expiration of the period of 360 days provided for in article 24 of Law 11.457/2007”.

Tax benefit

In this case, the National Treasury argues that the Selic rate should only apply from the 361st day after the protocol. This is because, in the prosecutor's view, the book-entry credit is a tax benefit and monetary correction is only applied in exceptional cases in which there is illegitimate resistance from the tax authorities.

For the Treasury, a period of one year is reasonable and adequate for the Internal Revenue Service to analyze whether the administrative requests are fair and whether there is a right to reimbursement.

Taxpayers defend the monetary correction of the amounts from the date of filing the administrative request. There are, according to the STJ, at least 345 cases in court on the subject.

Source: Gabriela Coelho via Conjur.

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