The Federal Revenue Service instructs the country's tax authorities to charge PIS and Cofins on goods received as \u201cbonuses\u201d. The practice of bonuses is common among suppliers and retailers, especially for product launches.<\/p>\n\n\n\n
The so-called bonus goods have no financial cost for the retailer that receives them, but they can boost their sales through promotions such as \u201cpay for the soap and get the fabric softener free\u201d or \u201cpay for two and get three\u201d, for example.<\/p>\n\n\n\n
The IRS's understanding is contained in Consultation Solution No. 202, issued by the General Coordination of Taxation (Cosit) and published in the Official Gazette of the Union on December 14. For tax lawyers, the measure represents a burden for taxpayers.<\/p>\n\n\n\n
According to the text of the consultation solution, goods received as bonuses constitute conditional discounts and, therefore, income for the beneficiary. Since the calculation basis for PIS and Cofins is the taxpayer's income, Cosit states, the contributions must be levied on these products.<\/p>\n\n\n\n
The text also rejects the possibility of these goods generating PIS and Cofins credits if resold. This is because the contributions were not levied in the previous stage.<\/p>\n\n\n\n
\u201cIt is a draconian interpretation of the subject that could lead to double payment of contributions and without the right to compensation,\u201d says lawyer Matheus Bueno, from the Bueno Tax Lawyers firm.<\/p>\n\n\n\n
Bueno explains that it is common for companies to send extra goods as a bonus, instead of giving a discount on the price of the product. Or, on specific dates, the supplier sends bonuses. \u201cThe IRS now says that this additional merchandise is a new income, it would have to be registered as if it were receiving money and pay PIS and Cofins\u201d,<\/p>\n\n\n\n
To try to avoid paying the contributions, says Bueno, it is necessary that the bonus: be granted at the time of sale of a set of products, not be subject to a future act (condition), arrive in the same truck (transport) and be registered on the same invoice as the other goods sold by the supplier.<\/p>\n\n\n\n
The prohibition of contribution credits generates controversy among experts. According to Marcos Poliszezuk, founding partner of Poliszezuk Advogados, when analyzing the possibility of taking PIS and Cofins credits upon entry of bonus assets, the consultation solution contradicts the non-cumulative regime.<\/p>\n\n\n\n
Lawyer Laiz Perez Iori, from the firm Ferrareze e Freitas Advogados, however, agrees with the Federal Revenue Service that there is no right to credits if there was no payment of contributions in the previous stages.<\/p>\n\n\n\n
For lawyer Andr\u00e9 Luiz dos Santos Pereira, from the Condini e Tescari Advogados law firm, there is a right to credits if the bonus merchandise is sold. According to him, paying PIS and Cofins on this conditional discount, without being entitled to the credit on the sale of the product, contradicts the understanding of another consultation solution from the Federal Revenue Service, number 4007, from the year 2020, from the 4th Tax Region (PE).<\/p>\n\n\n\n