STF Tema 962 · SPD Advocacia
IRPJ and CSLL on the Selic: tax paid on the adjustment may come back
When a company recovers overpaid tax, it receives the amount adjusted by the Selic rate (Brazil's benchmark interest rate). The STF (Brazil's Supreme Federal Court) ruled that this adjustment cannot be taxed by IRPJ (corporate income tax) and CSLL (social contribution on net profit).
What did the STF decide?
In Tema 962 (RE 1.063.187), the STF held that levying IRPJ and CSLL on Selic amounts received in the recovery of unduly paid taxes (repetição de indébito) is unconstitutional, including when the refund is made by tax offset. In this case, the Selic only makes up for the company loss.
Point of attention. The decision applies from September 30, 2021, except for lawsuits filed up to September 17, 2021 and taxable events before September 30, 2021 for which IRPJ and CSLL were not paid. The STJ (Brazil's Superior Court of Justice) decided in Tema 1.237 that this interest is part of the PIS and Cofins base.
Requirements
Key points
A company that recovered tax, by refund or tax offset.
Selic reported as taxable for IRPJ and CSLL.
From September 30, 2021, except for lawsuits filed up to September 17, 2021.
Last 5 years.
Source: STF, Tema 962 (RE 1.063.187); STJ, Tema 1.237; CTN (National Tax Code), arts. 165 and 168.
What is your case?
Situations the firm handles
Companies that recovered ICMS from PIS and Cofins
Amounts offset with Selic.
STF, Tema 962Credits used in PER/DCOMP
The Selic on the offset credit.
STF, Tema 962Court-ordered refund
Amounts received through RPV or precatório.
STF, Tema 962Administrative refund
Selic paid by Receita Federal.
STF, Tema 962ISS and ICMS-ST
Protection from the next recovery onward.
Case reviewPIS and Cofins
Still levied on the interest, according to the STJ.
STJ, Tema 1.237Step by step
How the firm works
- Review. We check the tax regime, invoices, payment slips and tax calculations for the last 5 years.
- Calculation. We show how much may be recovered and how much the company stops paying from now on.
- Filing. Administrative request, tax offset or lawsuit in the Federal Courts, depending on the case.
- Follow-up. Deadlines, decision, offset and receipt of the amounts.
Case review
Let us review your case
Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.
Common questions
Frequently asked questions
Does it apply to the adjustment of court deposits?
Tema 962 deals with the recovery of unduly paid taxes. Court deposits receive different treatment, reviewed case by case.
How much can I recover?
The IRPJ and CSLL paid on the Selic from refunds in the last 5 years, subject to the modulation.
Do I need to go to court?
It depends on how the company taxed these amounts. We assess whether an adjustment in the tax calculation, a request or a lawsuit is appropriate.
Do you work with companies from other states?
Yes. Proceedings are electronic and service is online across the country, with headquarters in Anápolis-GO.
How much does it cost?
After the review, the firm sends a written fee proposal, before any engagement.
Lawyer for IRPJ and CSLL on the Selic
SPD Advocacia, based in Anápolis-GO, serves companies across Brazil, and clients abroad, that recovered taxes and paid IRPJ and CSLL on the Selic they received.
STF Tema 962
Levying IRPJ and CSLL on the Selic received in the recovery of unduly paid taxes is unconstitutional.
Modulation
The decision applies from September 30, 2021, except for lawsuits filed up to September 17, 2021.
Informational content, in accordance with OAB (Brazilian Bar) Provision 205/2021. Each case depends on a review of the documents, and no result is promised.