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STJ DECIDES THAT COMPANIES ON THE PRESUMES PROFIT CANNOT DEDUCT
FROM THE GROSS REVENUE THE REIMBURSEMENT OF MATERIALS FOR
CONSTRUCTION
The 1st Panel of the STJ, in the judgment of REsp 1,421,590 /
RN, ruled that the taxpayer cannot deduct from the gross revenue,
for purposes of calculating the IRPJ and CSLL (corporate taxes)
under the presumed profit, the amounts related to the reimbursement
of materials for civil construction. In the Court s view, the
presumed profit is an optional regime, which already considers all
expenses and costs, by applying the statutory presumed profit