{"id":1672,"date":"2025-05-28T17:12:11","date_gmt":"2025-05-28T17:12:11","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1672"},"modified":"2025-05-28T17:12:12","modified_gmt":"2025-05-28T17:12:12","slug":"stj-julga-se-empresas-sem-cadastur-e-optantes-do-simples-podem-usufruir-do-perse","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-julga-se-empresas-sem-cadastur-e-optantes-do-simples-podem-usufruir-do-perse\/","title":{"rendered":"The Superior Court of Justice (STJ) is ruling on whether companies without Cadastur registration and opting for the Simples tax regime can benefit from Perse."},"content":{"rendered":"<p class=\"wp-block-paragraph\">The First Section of the Superior Court of Justice (STJ) will decide on June 11 whether the requirement for prior registration in Cadastur for companies to benefit from the Perse program is legal. Through Topic 1283 of repetitive appeals, the panel will also analyze whether companies opting for the Simples Nacional tax regime are entitled to the zero rates of PIS, Cofins, CSLL, and IRPJ provided for in the program.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Perse program was established by Law 14.148\/2021 to assist the events sector in resuming activities after being affected during the Covid-19 pandemic. The benefit provided for a zero tax rate for companies in the events and tourism sector.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are two controversies under discussion. The first is whether prior registration in the Register of Tourism Service Providers (Cadastur), of the Ministry of Tourism, can be required for companies seeking the benefits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The second question is whether companies opting for the Simples Nacional (Simplified National Tax Regime) can benefit from the zero rate of federal taxes, even with the restriction foreseen in Complementary Law 123\/2006. Article 24 of this law defines that micro-enterprises and small businesses opting for the Simples Nacional cannot use or allocate any amount as a tax incentive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decision to be made by the Superior Court of Justice (STJ) will bind the Administrative Council of Tax Appeals and other instances of the Judiciary, with the exception of the Supreme Federal Court (STF).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Collegiate Body: 1st Section<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Case: REsps 2,126,428, 2,126,436, 2,130,054, 2,138,576, 2,144,064 and 2,144,088 (<strong><u><a rel=\"noreferrer noopener\" target=\"_blank\" href=\"https:\/\/processo.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1283&amp;cod_tema_final=1283\">Topic 1.283<\/a><\/u><\/strong>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rapporteur: Maria Thereza de Assis Moura<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos\/direto-da-corte\/stf-nao-analisa-merito-e-decisao-do-stj-sobre-tusdtust-no-icms-se-torna-definitiva\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos\/direto-da-corte\/stf-nao-analisa-merito-e-decisao-do-stj-sobre-tusdtust-no-icms-se-torna-definitiva<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) definir\u00e1, em 11 de junho, se \u00e9 legal a exig\u00eancia de inscri\u00e7\u00e3o pr\u00e9via no Cadastur para que as empresas usufruam dos benef\u00edcios do Perse. Por meio do Tema 1283 dos recursos repetitivos, o colegiado analisar\u00e1 ainda se empresas optantes do Simples Nacional t\u00eam direito \u00e0s al\u00edquotas [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1673,"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":[575,522,573,155],"class_list":["post-1672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-cadastur-2","tag-perse","tag-simplesnacional","tag-stj-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ julga se empresas sem Cadastur e optantes do Simples podem usufruir do Perse - 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\/stj-julga-se-empresas-sem-cadastur-e-optantes-do-simples-podem-usufruir-do-perse\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ julga se empresas sem Cadastur e optantes do Simples podem usufruir do Perse - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) definir\u00e1, em 11 de junho, se \u00e9 legal a exig\u00eancia de inscri\u00e7\u00e3o pr\u00e9via no Cadastur para que as empresas usufruam dos benef\u00edcios do Perse. 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