[Software] Impacts of the STF judgment on software in terms of federal taxes

[[Depo] @ Cselites.com]

Still, doubts remain as to the next effects of this understanding and which administrative precedents will be changed to suit the new position. Considering that the publication was made via the Consultation Solution and not through the Divergence Solution, there is no clarity as to the uniformity of its application.

Given the scenario of uncertainty, attention should be paid to some questions that may arise on the subject:

• In the current understanding of the RFB (Dispute Resolution No. 2, of March 7, 2019), remittances for software licenses should not be taxed for the Contribution to the Social Integration Program and for the Contribution for the Financing of Social Security on the import (PIS/Cofins-Import), being considered as payment of royalties. However, if the understanding of SC nº 36/2023 is also applied to characterize remittances for software licenses as payment for the importation of services, such taxes would start to apply. The Cosit Consultation Solution nº 36, published on February 15, 2023, brought relevant impacts to the technology market, since the Federal Revenue Service (RFB) demonstrated that it changed its understanding by redefining what would be the correct percentage of presumption for the basis of calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) in software licensing and assignment activities, by legal entities under the presumed profit regime.Under the terms of SC Cosit nº 36/2023, the jurisprudential changes of the Federal Supreme Court (STF) were considered regarding the characterization of computer programs as services, in the context of the judgment of the Direct Action of Unconstitutionality (ADI) nº

 

Link: https://www.mattosfilho.com.br/unico/julgamento-software-tributos-federais/