Companies providing hospital services may also obtain a reduction in the calculation basis for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) on hospital services performed outside hospital facilities, with the exception of medical consultations and administrative activities. This was the thesis established by the Regional Uniformization Panel (TRU) of the Federal Special Courts of the 4th Region.<\/p>\n\n\n\n
The standardization incident was brought by an orthopedics and traumatology clinic in Ven\u00e2ncio Aireis (RS) after failing to recognize the right to reduce the calculation basis provided for in article 15 of Law 9,249\/1995.<\/p>\n\n\n\n
The following is read in the article:<\/p>\n\n\n\n
Art. 15. The tax basis for each month shall be determined by applying the percentage of 8% (eight percent) to the gross revenue earned monthly, in accordance with the provisions of art. 12 of Decree-Law No. 1,598 of December 26, 1977, less returns, canceled sales and unconditional discounts granted, without prejudice to the provisions of arts. 30, 32, 34 and 35 of Law No. 8,981 of January 20, 1995.<\/p>\n\n\n\n
III \u2013 thirty-two percent, for the activities of: <\/p>\n\n\n\n
a) provision of services in general, except for hospital services and diagnostic and therapeutic assistance, clinical pathology, imaging, pathological anatomy and cytopathology, nuclear medicine and clinical analyses and pathologies, provided that the provider of these services is organized as a business corporation and complies with the standards of the National Health Surveillance Agency \u2013 Anvisa.<\/p>\n\n\n\n
The 5th Appeals Court of the JEFs of Rio Grande do Sul argued that there was a lack of evidence that the services presented had been performed at the clinic's facilities.<\/p>\n\n\n\n
The orthopedics then appealed to the TRU, claiming that the 3rd Appeals Court of Santa Catarina recognizes the right regardless of whether the services are performed within the legal entity's facilities or in another health establishment.<\/p>\n\n\n\n
According to the rapporteur, federal judge Giovani Bigolin, the case law of the Superior Court of Justice (STJ) understands that the tax incentive is objective in nature, linked to the services and not to the location.<\/p>\n\n\n\n
\u201cAs can be seen, the legal provision does not actually expressly contain the condition established in the appealed decision, but only that the hospital service provider be organized as a business corporation and comply with the standards established by Anvisa,\u201d stated the rapporteur.<\/p>\n\n\n\n
\u201cFor the purposes of reducing the IRPJ and CSLL calculation basis, it is important to demonstrate the provision of hospital services, which, however, are not necessarily carried out within a hospital establishment\u201d, stated the judge.<\/p>\n\n\n\n
On the other hand, the judges emphasized that the STJ, in a special appeal judged under the system of repetitive appeals, was explicit in excluding from the list of hospital services, for the purposes of this tax benefit, simple medical consultations, an activity that is not identified with those provided in a hospital setting, but in doctors' offices. Administrative activities are also excluded from the benefit. The judgment was unanimous.<\/p>\n\n\n\n
Read the rapporteur's vote in process number 5003220-75.2020.4.04.7111.<\/p>\n\n\n\n