In a decision handed down by the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (CARF), it was decided that the taxpayer opting for the presumed profit regime is entitled to presumptive rates of 8% to 12%, even if the company is not registered with the Commercial Board to have the right to this exemption granted through the text of Law No. 9,249/1995, and the principle of material truth should prevail.
The decision was based on the understanding of the Superior Court of Justice (STJ) in Theme 217, which established the thesis that: “for the purposes of paying taxes at reduced rates, the expression ‘hospital services’, contained in article 15, § 1, item III, of Law 9,249/95, must be interpreted objectively (that is, from the perspective of the activity carried out by the taxpayer)”.
In this case, where the company is not registered as a hospital, the Federal Revenue Service understands that the 32% rate should be applied.
