[Free translation]
As of 2011, several companies started to collect the CPRB - Social Security Contribution on Gross Revenue, replacing the contribution on the sheet. CPRB's gross revenue is based on the calculation.
The Federal Revenue Service of Brazil, for its part, understands that the concept of gross revenue covers the ICMS received by the company in the sale of its merchandise. In this context, it requires taxpayers to calculate the CPRB on the perceived value of ICMS.
For some time taxpayers were already discussing the validity of this requirement, with several decisions favorable to taxpayers.
Recently, the STF judged Extraordinary Appeal No. 574,706, in which the thesis was established according to which: "The ICMS does not compose the calculation basis for the incidence of PIS and Cofins."
Although the judgment of the STF has dealt with distinct contributions (PIS and COFINS), the basis of the decision also applies fully to the CPRB.
In this context, we recommend to companies that have been or are still submitted to the CPRB to seek, through a judicial measure, the repetition of amounts unduly collected in the last five years, as well as the declaration that the requirement to include ICMS in the base of that contribution.
