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The recording of depreciation relating to the end of leasing contracts in leasing operations is a requirement of the Central Bank and, therefore, should not be considered as a maneuver to change the calculation basis for contributions to PIS and Cofins. The thesis was unanimously signed by the 1st Ordinary Panel of the 3rd Chamber of the 3rd Judgment Section of the Administrative Council for Tax Appeals (Carf).
reproduction
Carf establishes thesis on accounting adjustments resulting from depreciation over the contractual term of leasing operations
The rapporteur, advisor Marco Antônio Marinho Nunes, states that the Central Bank's rules provide that adjustments for excess and insufficient depreciation are merely book-entry and temporary.
"They do not have the power to change the B2B Lead result of the leasing operation, but only provide readers of the financial statements with information about the effective economic and financial results throughout the contractual period", he says.
In the decision, the advisor recalls that the basis for calculating PIS and Cofins for leasing companies "is not gross revenue, like commercial companies and service providers." "Therefore, adjustments resulting from the termination of the lease contract and write-off of the asset do not influence the calculation of the Cofins and PIS calculation basis", he explains.
According to the advisor, the accounting adjustments for supervening depreciation are in line with the Basic Standards of the Accounting Plan for Financial Institutions (Cosif), as they only offer information on the effective result calculated throughout the contractual period.
"In the specific case, the supervenience or insufficient depreciation adjustments should not affect the PIS and Cofins calculation basis, since, adopting the structure set out in IN SRF 247/2002, throughout the contract, the positive supervenience adjustments depreciation are subject to the incidence of contributions, while the negatives of insufficient depreciation can be deducted from the calculation base", he points out.
Concrete case
Initially, Banco Itauleasing was charged with collecting more than R$200 million in Cofins and more than R$36 million in PIS, in addition to fines and late payment interest. For inspection, during the contractual term of leasing operations, the bank carried out the calculation of the PIS and Cofins calculation bases during the term of the contract, but then reversed the accounting, reducing the calculation base at the end of the contracts. operations.
In the process, the taxpayer claimed that there is no legal rule that determines the addition, to the contribution calculation bases, of the value of reversals of excess depreciation.
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