The Federal Revenue Service has consolidated the understanding that the credit arising from social security contributions relating to a calculation period prior to the use of eSocial may be used to offset tax debts of the same type, even if calculated after the use of eSocial.
Not even the fact that the final court decision only allows the recovery of undue payment will prevent compensation, which may be carried out administratively, as long as the rules for this are observed, thus understanding the need to correct the GFIP.
The offsetting of credits from the parent company with debts from subsidiaries may occur, unless the court decision restricts such right.
This is the position taken by the Federal Revenue Service through COSIT Consultation Solution No. 98/2024, so that taxpayers can have more peace of mind regarding the use of tax credits obtained via court decision.
