STJ: The use of negative IRPJ and CSLL balances in compensation
The 1st Panel of the Superior Court of Justice (STJ), unanimously decided that the receipt of refund requests and offset statements (PER/DCOMP) related to a negative IRPJ or CSLL balance is subject to the transmission of the Tax Accounting Records (ECF). Initially, this requirement was established by the Normative Instruction of the Federal Revenue of […]