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Date: June 10, 2022
Posted by: CPDMA Team

Tax Benefits to the Events Sector - PERSE Law

Image of a show with lights showing that tax benefits helped the events sector.

The restrictive measures adopted worldwide to minimize the spread of Covid-19 have undeniably brought significant impacts to various sectors of the economy. The determination of isolation or quarantine to face the pandemic, the most effective measure to reduce the circulation of the contagious agent, meant that the culture and entertainment events sector was considered the most impacted segment.

According to data released by the Brazilian Association of Event Promoters (ABRAPE), the production chain of the events sector is responsible for 4,32% of the national GDP, generating an annual turnover of R$ 270 billion, in 52 areas of activity.

With the gradual resumption of activities, the Law No. 14,148, of May 3, 2021, which provides for emergency and temporary actions aimed at the events sector to offset the effects arising from measures to combat the Covid-19 pandemic, including the institution of the Emergency Program for the Recovery of the Events Sector (PERSE).

PERSE brought provisions that provide for the possibility of negotiating with the Union for the payment of debts registered in active debt, with benefits such as discounts, reduced entry and differentiated deadlines (tax benefits), whose adhesion is possible until 06/30/2022.

Also, the Emergency Program concerns the granting of a tax benefit to the events sector, which provides, for a period of 60 (sixty) months, the reduction of the rate to zero for the following federal taxes: I - Contribution to the Social Integration and Formation of Public Servant Assets (PIS/Pasep Contribution); II - Contribution to Social Security Financing (Cofins); III - Social Contribution on Net Income (CSLL); and IV - Corporate Income Tax (IRPJ).

This piece of legislation was initially vetoed by the President of the Republic, as he understood that there would be legal obstacles to do so, such as the absence of a forecast of cancellation of mandatory expenditure in the face of the waiver of stipulated revenue, and without it being accompanied by an estimate of the budgetary impact. and financial. In addition, the institution of unequal treatment among taxpayers was justified, in affront to tax isonomy.

However, on March 18, 2022, the National Congress enacted the previously vetoed parts, enforcing these provisions of article 4 and others of Law 14,148/2021.

Ordinance ME nº 7.163/2021, in turn, brings the codes of the National Classification of Economic Activities (CNAE) that are considered as an event sector. These include: event organizers, hotels in general, management of movie theaters and the provision of tourist services, pursuant to art. 21 of the Law on National Tourism Policy – such as tourist carriers (road, sea and waterway); car rental companies; restaurants, cafes, bars and the like; concert halls; and several others.

Therefore, taxpayers who fall under this Law, specifically in §§ 1 and 2 of article 2, are fully and legally viable to use this benefit in an administrative manner, and the accounting implementation of this normative act must be sought.

Discussions about the constitutionality and legality of this Law are expected to arise, which makes it extremely important to provide legal and accounting recommendations prior to decision-making and the adoption of any procedures by the company in the event sector, in order to minimize risks by possible non-compliance with a principal or ancillary tax obligation.

The tax team of Cesar Peres, Dulac Muller Advogados is attentive to this matter and is available to evaluate the correct classification of the event sector, in accordance with PERSE legislation, which could boost the resumption of activities. with legal certainty and financial strength for the implementation of this tax benefit.

By: Claudia Gardin Martins
CPDMA Team - Tax

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