Hello, this is Tokyo Consulting Firm Brazil\u2019s Blog.
\nWe are posting about \u201cForeign Tax Credit in Brazil\u201d in this time.<\/p>\n

In accordance with article n. 395 of the RIR\/99, a legal entity that has a subsidiary, branch, subsidiary or affiliated company abroad and is responsible for paying income tax in its country of domicile on profits, income, capital gains and revenues derived from the services made directly – required to be determined by the actual profit in accordance with RIR\/99 article 246, II – may be offset against the amount owed in Brazil, regulated by IN SRF n. 213\/02 and Law n. 9249\/95 articles n. 25 and 27.<\/p>\n

The tax paid abroad must be converted into BRL currency using the rate of the central bank of Brazil fixed for sales in accordance with the date of its respective payment. In case of non-existence of the currency of your country of origin, it should be converted into US dollars and then into BRL. This compensation must be made individually, that is, the consolidation of taxes corresponding to several subsidiaries, affiliates, subsidiaries or branches is prohibited. It is worth remembering that the amount that can be offset should not exceed the amount of income and additional taxes due in Brazil: IN SRF no. 13\/2002, art. 14, paragraph 7, the tax paid abroad, subject to offset, will always be proportional to the amount of profits that have been computed in determining the actual profit.<\/p>\n

However, any action in relation to tax compensation already paid abroad, there must be recognition by the collection agency and the Consulate of the Brazilian Embassy in the country where the tax is due.<\/p>\n

Except for companies that prove that the legislation of the country where these profits were obtained, provides for the collection of income tax. Taxes paid abroad on profits, income and capital gains, which could not be offset by the legal entity in Brazil, in the same calendar year, did not establish a positive real profit, can offset in subsequent years. This tax credit to be offset in subsequent years should be controlled in Part B of LALUR. And in each calendar year the portion of the tax used in the compensation must be written off in the respective part of LALUR.<\/p>\n

If the amount to be offset is greater than the amount of IR due in Brazil, this balance may offset the amount to be collected from CSL. According to the guidance of the Consultation Solution no. 471\/2009, of the 8th Fiscal Region.<\/p>\n

Source: RIR\/1999 \u2013 IN 213\/02 | IN 1520\/14 | IN 1772\/17 \u2013 LEI 9.249\/95<\/p>\n

Compensa\u00e7\u00e3o de Imposto Pago no Exterior \u2013 Foreign Tax Credit.<\/p>\n

Em acordo com o artigo 395 do RIR\/99, a pessoa jur\u00eddica que possuir filial, sucursal, controlada ou coligada no exterior e esta realizar o pagamento de imposto de renda, em seu pa\u00eds de domicilio, sobre os lucros, rendimentos, ganhos de capital e receitas decorrentes da presta\u00e7\u00e3o de servi\u00e7os efetuada diretamente \u2013 obrigadas a apurar pelo lucro real em acordo com RR\/99 art. 246, II – poder\u00e3o ser compensados com o valor devido no Brasil, regulamentado atrav\u00e9s da IN SRF n. 213\/02 e a lei n. 9.249\/95 arts. 25 e 27. <\/p>\n

O imposto pago no exterior dever\u00e1 ser convertido em moeda REAL utilizando a taxa do banco central do brasil fixada para a venda em acordo com a data de seu respectivo pagamento. Em caso da n\u00e3o exist\u00eancia da moeda de seu pa\u00eds de origem, dever\u00e1 ser convertido em d\u00f3lares americanos e em seguida em reais. Esta compensa\u00e7\u00e3o dever\u00e1 ser feita individualmente, ou seja, vedado a consolida\u00e7\u00e3o dos impostos correspondente a diversas controladas, coligadas, filiais ou sucursal. Vale lembrar que o valor pass\u00edvel de compensa\u00e7\u00e3o n\u00e3o poder\u00e1 exceder o montante do imposto de renda e adicional devidos no Brasil: IN SRF no. 13\/2002, art. 14, \u00a7 7\u00ba, o tributo pago no exterior, pass\u00edvel de compensa\u00e7\u00e3o, ser\u00e1 sempre proporcional ao montante dos lucros que houverem sido computados na determina\u00e7\u00e3o do lucro real.<\/p>\n

Contudo, qualquer a\u00e7\u00e3o em rela\u00e7\u00e3o a compensa\u00e7\u00e3o de imposto j\u00e1 pago no exterior, deve haver reconhecimento pelo \u00f3rg\u00e3o arrecadador e pelo Consulado da Embaixada Brasileira no pa\u00eds em que o imposto for devido.<\/p>\n

Exceto as empresas que comprovarem que a legisla\u00e7\u00e3o do pa\u00eds onde obteve-se estes lucros, prev\u00ea o recolhimento de imposto de renda.
\nOs tributos pagos no exterior sobre lucros, rendimentos e ganhos de capital, que n\u00e3o puderam ser compensados por raz\u00e3o da pessoa jur\u00eddica no Brasil, no mesmo respectivo ano-calend\u00e1rio, n\u00e3o tiver apurado lucro real positivo, poder\u00e1 realizar a compensa\u00e7\u00e3o em anos subsequentes. Esse cr\u00e9dito de imposto a ser compensado em anos subsequentes, deve ser controlado na Parte B do LALUR. E em cada ano-calend\u00e1rio a parcela do tributo utilizado na compensa\u00e7\u00e3o deve ser baixada na respectiva parte do LALUR.
\nCaso o valor a ser compensado seja maior que o valor de IR devido no brasil, este saldo pode compensar o valor a recolher de CSL. Conforme orienta\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta no 471\/2009, da 8a Regi\u00e3o Fiscal.<\/p>\n

Fonte: RIR\/1999 \u2013 IN 213\/02 | IN 1520\/14 | IN 1772\/17 \u2013 LEI 9.249\/95<\/p>\n

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\u4ee5\u4e0a<\/p>\n

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