On Monday, 10/31/2022, the Normative Instruction of the Federal Revenue of Brazil n. 2,114/2022 Regulating the Perse - Emergency Event Resumption Program.
The program was instituted by Law no. 14,148, published on 04/05/2021, with the objective of reducing the impacts of the COVID-19 pandemic on the events and tourism sector, as the stoppage reached 97% of the sector in 2020, about 350,000 events They were canceled and the branch ceased to earn at least $ 90 billion. In 2021, more than 530,000 events were no longer held.
Without any support on the subject, entrepreneurs had major concerns: the damage of the postponements and the insecurity of the reimbursement of tickets to customers. From this need came the Perse, which considered belonging to the events and tourism sector, the companies that perform the following economic activities:
i - conduct or marketing of congresses, fairs, sporting, social, promotional or cultural events, business fairs, shows , parties, festivals, symposiums or shows in general, event houses, buffets, buffets, buffets social and children, nightclubs and shows;
II - Hospitality in general;
III - Administration of Cinematographic Exhibition Rooms; E
IV - Provision of tourist services, according to art . 21 of Law No. 11,771, of September 17, 2008 .
At that time, the law established the possibility of incentive credits and debt refinancing, as well as a benefit that reduced the rates of the PIS, COFINS, IRPJ and CSLL federal taxes to zero. However, the articles granted the benefits were the subject of presidential veto and, therefore, all legislative procedures were made in order to make such a benefit valid.
Thus, on 03/18/2022 the articles that reduced the tax rates mentioned to mentioned were published to zero, when the tax benefit was finally effective. It was up to the Ministerial Ordinance to clarify the CNAE codes that are considered to be the event sector for the purposes of framing the legislation and in that program, which was quite comprehensive.
It turns out that the law together with the published Ordinance generated some interpretative doubts, which were finally remedied with this last week, namely:
- Fiscal benefit applies only to revenues and results from economic activities related to the event sector, hotels in general, management of cinematic exhibition and tourism services, not applying to financial revenues or other revenues non -operational. If the company has other activities, it will need to segregate the revenues;
- Fiscal benefit does not apply to PIS-Import and COFINS-IMPORTATION;
- Fiscal benefit does not apply to Simples Nacional companies;
- The benefit is applied to companies that were active on 18/03/2022 and since then have registration in the register (requirement applicable only to tourism companies).
In this context, it is important that companies that enjoy the perse, which adapt to the provisions of IN. As well as we suggest that the Opting Companies of Simples Nacional do a study in order to verify the viability of using the benefit to 2023.
Carpena Advogados team is available to answer any questions on the subject.
