CARF authorizes the inclusion in the offset of debts not provided for in the court decision

In a decision issued by the Administrative Council of Tax Appeals (CARF), the possibility of a taxpayer offsetting COFINS debts was recognized, due to a final court decision that guaranteed the right to offset only Corporate Income Tax (IRPJ) debts.

The decision was based on the fact that Law No. 10,637/2002 authorizes the offsetting of taxes of different types and, in this case, CARF Summary 152 must be applied, which states that “credits related to taxes administered by the Brazilian Federal Revenue Service (RFB), recognized by a final court decision that only allowed offsetting with debts of taxes of the same type, may be offset with debts related to any taxes administered by the Brazilian Federal Revenue Service, in compliance with the legislation in force at the time of their execution”.

For the case rapporteur, the final decision that limited the offsetting of debts only with IRPJ was based on the provisions in force at the time of its issuance, which should not prevail today, where there is specific legislation that allows the offsetting of tax debts with taxes of other types.