{"id":1109,"date":"2022-07-22T13:20:00","date_gmt":"2022-07-22T13:20:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1109"},"modified":"2022-07-26T14:22:56","modified_gmt":"2022-07-26T14:22:56","slug":"despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/","title":{"rendered":"Expenses with gifts can be deducted from Real Profit, decides Carf"},"content":{"rendered":"<p>The 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (<a href=\"https:\/\/www.jota.info\/tudo-sobre\/carf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Carf<\/strong><\/a>) decided that expenses with gifts can be considered advertising expenses and deducted when calculating the&nbsp;<a href=\"https:\/\/www.jota.info\/tudo-sobre\/lucro-real\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Real Profit<\/strong><\/a>. The panel unanimously followed the understanding of the rapporteur, who denied the Treasury&#039;s appeal to reverse the lower panel&#039;s decision.<\/p>\n\n\n\n<p>The case reached Carf after the taxpayer was fined in 2008 for collection of&nbsp;<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/irpj-entenda-o-que-e-como-funciona-e-como-e-calculado-13052021\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>IRPJ<\/strong><\/a>&nbsp;on the allegedly undue deduction of a series of expenses. In the Superior Court, only the possibility of deducting expenses with gifts was analyzed. The process is 19515.001156\/2008-00.<\/p>\n\n\n\n<p>According to the rapporteur, counselor Fernando Brasil de Oliveira Pinto, expenses with gifts, as long as they are small, can be deducted as advertising expenses, in accordance with Normative Opinion CST 15\/1976.<\/p>\n\n\n\n<p>The counselor argued that, in the specific case, the gifts were CDs and bore the company&#039;s brand. Furthermore, the offer of the CD was conditional on purchases of R$1,500 or more. \u201cThe IRS understands that, when [the gift] is of low value and linked to the company&#039;s activity, it is permissible to deduct it as an advertising expense,\u201d observed the rapporteur.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/despesas-brindes-deduzidas-lucro-real-carf-22072022\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/despesas-brindes-deduzidas-lucro-real-carf-22072022<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que gastos com brindes podem ser considerados despesas com propaganda e deduzidos na apura\u00e7\u00e3o do&nbsp;Lucro Real. O colegiado acompanhou de forma un\u00e2nime o entendimento do relator, que negou provimento ao recurso da Fazenda para reverter decis\u00e3o da turma baixa. O caso [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[436,165,438,126,437,318],"class_list":["post-1109","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-brinde","tag-carf","tag-deducaodespesa","tag-despesas","tag-lucroreal","tag-propaganda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Despesas com brindes podem ser deduzidas do Lucro Real, decide Carf - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Despesas com brindes podem ser deduzidas do Lucro Real, decide Carf - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que gastos com brindes podem ser considerados despesas com propaganda e deduzidos na apura\u00e7\u00e3o do&nbsp;Lucro Real. O colegiado acompanhou de forma un\u00e2nime o entendimento do relator, que negou provimento ao recurso da Fazenda para reverter decis\u00e3o da turma baixa. O caso [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-22T13:20:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-26T14:22:56+00:00\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Despesas com brindes podem ser deduzidas do Lucro Real, decide Carf\",\"datePublished\":\"2022-07-22T13:20:00+00:00\",\"dateModified\":\"2022-07-26T14:22:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/\"},\"wordCount\":212,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"keywords\":[\"#brinde\",\"#CARF\",\"#dedu\u00e7\u00e3odespesa\",\"#despesas\",\"#lucroreal\",\"#propaganda\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/\",\"url\":\"https:\/\/www.hsce.com.br\/despesas-com-brindes-podem-ser-deduzidas-do-lucro-real-decide-carf\/\",\"name\":\"Despesas com brindes podem ser deduzidas do Lucro Real, decide Carf - 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