Impostos Recuperáveis na Importação

Summary

This video explains how Brazilian companies can recover taxes paid during the importation of goods, focusing on the principle of non-cumulativity. It highlights the taxes that can be credited—IPI, ICMS, PIS/COFINS—and the conditions under which they can be recovered based on the company’s tax regime. The video emphasizes the importance of consulting an accountant to determine the most beneficial tax model, as choosing the wrong one can lead to higher costs. It also advises businesses to consider both short-term and long-term tax implications before making decisions.

Takeaways

• 😀 Non-cumulative taxation allows businesses to offset taxes paid at earlier stages (like importation) against taxes due on later stages (like resale).
• 😀 Businesses pay various taxes during importation, including Import Duty, IPI, ICMS, PIS, and Cofins, but not all taxes are recoverable.
• 😀 You can only recover taxes like IPI, ICMS, PIS, and Cofins if you plan to resell the imported goods or if the taxes apply to your business operations.
• 😀 If you import machinery or equipment that won't be resold, recovery of taxes may depend on specific laws like the 'Lei do Bem' (Law of Goods).
• 😀 Businesses under the 'lucro real' tax regime have more opportunities to recover taxes compared to those under 'Simples Nacional' or 'lucro presumido'.
• 😀 Import duty (Imposto de Importação) cannot be credited or recovered in any tax regime.
• 😀 Businesses under 'lucro real' can recover IPI, while those under 'Simples Nacional' cannot.
• 😀 ICMS paid during importation can be credited under 'lucro real' but not under 'lucro presumido' or 'Simples Nacional'.
• 😀 The ability to recover PIS and Cofins depends on the tax regime: businesses under 'lucro real' can recover these, but those under 'Simples Nacional' cannot.
• 😀 Tax recovery decisions should not be made based solely on a table; businesses need to analyze their full financial and tax situation to determine the most beneficial tax regime.
• 😀 It’s important for businesses to consult with an accountant or tax advisor to ensure they choose the most advantageous tax regime and avoid overpaying or missing recovery opportunities.

Q & A

What is non-cumulativity in taxation?

Non-cumulativity in taxation refers to the principle that allows businesses to deduct the taxes they paid on earlier stages of the supply chain, so they don't end up paying tax on tax. In simpler terms, if you paid tax on an imported product, you can recover it when selling the product, as long as the product is subject to the same taxes.

What types of taxes can businesses recover when importing goods?

Businesses can recover taxes like IPI (Excise Tax), ICMS (Goods and Services Tax), PIS (Social Integration Program), and Cofins (Contribution for Financing Social Security) if the imported goods are resold, subject to certain conditions and regulations.

Can businesses recover the import tax (Imposto de Importação)?

No, businesses cannot recover the Imposto de Importação (Import Tax), regardless of their tax regime, whether it's under Lucro Real, Lucro Presumido, or Simples Nacional.

What are the criteria for recovering taxes paid on imported products?

To recover taxes paid on imported products, the business must resell the goods. Taxes like IPI, ICMS, PIS, and Cofins can be recovered, provided the product is resold and taxed in the process. There are exceptions for specific types of goods, such as machinery, which may require special legislation like the Lei do Bem (Law of Good).

How does the tax regime affect the ability to recover taxes?

The ability to recover taxes depends on the company's tax regime. For example, businesses under Lucro Real or Lucro Presumido may be able to recover certain taxes like IPI, ICMS, and Cofins, but those under Simples Nacional are not eligible to recover these taxes.

Why is the Lucro Real tax regime sometimes recommended for recovering taxes?

The Lucro Real tax regime can be beneficial because it allows businesses to recover certain taxes, such as IPI and ICMS, which can significantly reduce the overall tax burden. However, it's important to carefully analyze whether the benefits of recovering these taxes outweigh the costs of being under this more complex tax system.

What role does the company's accounting play in recovering taxes?

The company's accounting plays a critical role in recovering taxes. Businesses should work with an accountant who understands the complexities of tax recovery, especially since there are specific rules for different tax regimes and types of goods. A qualified accountant can help determine the best strategy for tax recovery.

Is it possible to recover taxes on goods that are not resold, like machinery?

It is more complicated to recover taxes on goods that are not resold, such as machinery or equipment. In these cases, businesses must refer to specific legislation, like the Lei do Bem, which provides tax benefits for certain types of capital goods. However, the rules for recovery are stricter and less common.

How does the Simples Nacional regime affect tax recovery?

Under the Simples Nacional regime, businesses are not eligible to recover taxes like IPI, ICMS, PIS, or Cofins on imports. This regime simplifies tax filing but eliminates the ability to recover these import-related taxes.

What advice is given to businesses regarding tax regimes and recovery?

The advice is to carefully consider which tax regime to adopt based on the specifics of your business and the potential benefits of tax recovery. While opting for Lucro Real may seem advantageous for recovering taxes, it may not always be the best choice depending on the nature of your business and the goods involved. It's important to consult with a tax advisor to make the most informed decision.