Brazil: Por Meio Da Circular Nº 3.813 De 23 De Novembro De 2016, O Banco Central Do Brasil ("BACEN") Alterou As Circulares BACEN Nº 3.690 E 3.691 De 16 De Dezembro De 2013, Quanto À Conversão Em Reais Dos Gastos Realizados Em Moeda Estrangeira Por Meio De Ca

Foi publicada pela Secretaria da Receita Federal do Brasil a Instrução Normativa RFB 1.674, de 28 de novembro de 2016 ("IN 1.674/16"), alterando dispositivos da IN 1.520/14, que dispõe sobre a tributação de lucros auferidos no exterior por pessoas jurídicas domiciliadas no País.
Entre outros aspectos, a IN 1.674/16 introduziu as seguintes principais alterações:

  • ampliação dos segmentos beneficiados pelo crédito presumido de 9% para redução de IRPJ e CSLL devidos sobre lucros auferidos no exterior. Já eram beneficiadas empresas dos setores de fabricação de bebidas, produtos alimentícios, construção de edifícios e de obras de infraestrutura, indústria de transformação e extração de minérios. Foram incluídas no rol de beneficiárias as demais indústrias extrativistas;
  • foram regulamentadas as hipóteses em que o crédito presumido não pode ser utilizado. Antes, o crédito não poderia ser aplicado às parcelas dos lucros decorrentes dos resultados oriundos de controlada, direta ou indireta, no exterior que estivesse sujeita a regime de subtributação ou que tivesse renda ativa própria inferior a 80% da sua renda total. A controlada no exterior também não poderia ser, direta ou indiretamente, controlada por pessoa jurídica domiciliada em jurisdição de tributação favorecida, ou sujeita a regime fiscal privilegiado ou, ainda, que tivesse renda ativa própria inferior a 80% da sua renda total. Agora, o crédito presumido só será vedado caso a controlada direta ou indireta esteja, cumulativamente, sujeita a regime de subtributação e tenha renda ativa própria inferior a 80% da sua renda total;
  • por outro lado, houve ampliação do conceito de regime de subtributação, que antes incluía apenas regimes que tributam os lucros da pessoa jurídica domiciliada no exterior sob alíquota nominal inferior a 20%. Agora, "regime de subtributação" passa a abranger os países ou dependências com tributação favorecida e os regimes fiscais privilegiados, de que tratam os arts. 24 e 24A da Lei nº 9.430, de 1996;
  • aumento do limite de dedução, na apuração do lucro real e da base de cálculo da CSLL da pessoa jurídica controladora no Brasil, dos valores referentes às adições, espontaneamente efetuadas, de ajustes decorrentes da aplicação das regras de preços de transferência e de subcapitalização. Antes, a dedução era limitada ao imposto devido no Brasil em razão dos ajustes. Agora, o limite passa a ser base de cálculo do imposto devido no Brasil em razão desses ajustes;
  • esclarece a possibilidade de optar pelo regime de competência para tributação de lucros auferidos por coligada no exterior. Antes, como regra geral, os lucros auferidos por coligadas eram tributados pelo regime de caixa, salvo exceções. A opção pelo regime de competência deve ser informada por meio da Escrituração Contábil Fiscal (ECF). A opção englobará todas as coligadas no exterior e será irretratável. Isso pode ser vantajoso dependendo da situação, pois permitirá a consolidação dos resultados de coligadas com o resultado das demais empresas controladas no exterior.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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