{"id":2454,"date":"2026-06-18T16:56:29","date_gmt":"2026-06-18T16:56:29","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2454"},"modified":"2026-06-18T16:56:30","modified_gmt":"2026-06-18T16:56:30","slug":"camara-superior-do-carf-afasta-contribuicao-previdenciaria-sobre-jcp-extemporaneo","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/camara-superior-do-carf-afasta-contribuicao-previdenciaria-sobre-jcp-extemporaneo\/","title":{"rendered":"The Superior Chamber of the CARF (Administrative Council of Tax Appeals) rejects social security contributions on untimely JCP (interest on equity)."},"content":{"rendered":"<p class=\"wp-block-paragraph\">By unanimous vote, the panel overturned a social security contribution charge on amounts paid by a company to partners in 2008 as interest on equity (JCP) relating to 2007, 2006, and 2005.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For tax purposes, the late payment exceeded the deductibility limits, calculated based on the Long-Term Interest Rate (TJLP). Consequently, the tax authorities considered the excess amount to be remuneration and levied social security contributions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The understanding of the rapporteur, Councilor Leonam Rocha de Medeiros, prevailed. The judge argued that the legislation does not prohibit the payment of JCP (Interest on Equity) in a subsequent fiscal year and that the lateness, in itself, does not authorize the automatic reclassification of the amounts as remuneration. He also cited the precedent of the Superior Court of Justice (STJ) in Repetitive Theme 1319, which became final in March, and authorizes the deduction of late JCP from the calculation basis of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit). .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Collegiate body:&nbsp;<\/strong>2nd Panel of the Superior Chamber<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Process:&nbsp;<\/strong>10980.720400\/2013-25<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Parts:&nbsp;<\/strong>Comporta Ltda. and Fazenda Nacional<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rapporteur:&nbsp;<\/strong>Leonam Rocha de Medeiros<\/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:&nbsp;<a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, o colegiado derrubou uma cobran\u00e7a de contribui\u00e7\u00e3o previdenci\u00e1ria sobre valores pagos por uma empresa para s\u00f3cios em 2008 a t\u00edtulo de juros sobre capital pr\u00f3prio (JCP) relativos a 2007, 2006 e 2005. Para a fiscaliza\u00e7\u00e3o, o pagamento extempor\u00e2neo extrapolou os limites de dedutibilidade, apurados com base na Taxa de Juros de Longo Prazo [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2202,"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":[165,1518,1610,1552,457,144,896,720,169,555,689,1608,677,1609,1612,155,1611,727,1599],"class_list":["post-2454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-carf","tag-carfdecisao","tag-carfsuperior","tag-contenciostributario","tag-contribuicaoprevidenciaria","tag-csll","tag-dedutibilidade","tag-direitotributario","tag-irpj-2","tag-jcp","tag-jurisprudenciatributaria","tag-jurossobrecapitalproprio","tag-planejamentotributario","tag-previdenciaria","tag-socios","tag-stj-2","tag-tema1319","tag-tributacaoempresarial","tag-tributacaofederal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00e2mara Superior do Carf afasta contribui\u00e7\u00e3o previdenci\u00e1ria sobre JCP extempor\u00e2neo - 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\/camara-superior-do-carf-afasta-contribuicao-previdenciaria-sobre-jcp-extemporaneo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e2mara Superior do Carf afasta contribui\u00e7\u00e3o previdenci\u00e1ria sobre JCP extempor\u00e2neo - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por unanimidade, o colegiado derrubou uma cobran\u00e7a de contribui\u00e7\u00e3o previdenci\u00e1ria sobre valores pagos por uma empresa para s\u00f3cios em 2008 a t\u00edtulo de juros sobre capital pr\u00f3prio (JCP) relativos a 2007, 2006 e 2005. 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