Empresas conseguem ficar em regime de desoneração da folha

Empresas conseguem ficar em regime de desoneração da folha

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Por Adriana Aguiar

Contribuintes têm conseguido liminares na Justiça para continuar no regime de “desoneração da folha de salários” até 31 de dezembro. O programa foi extinto pela Medida Provisória nº 774 e a partir de 1º de julho a maioria dos setores terá que voltar a recolher a contribuição previdenciária pelo sistema tradicional. A justificativa é de que a mudança não contribuiu para o crescimento da economia.

Instituída em 2011, a modalidade de pagamento previu para alguns setores a contribuição em percentual entre 1,5% e 4,5% sobre o faturamento bruto ­ Contribuição Previdenciária sobre Receita Bruta (CPRB) ­ e não mais 20% sobre a folha de salários.

A medida foi benéfica para uma grande parte dos contribuintes. Os principais setores afetados com a alteração de regime são os de tecnologia da informação e call centers.

Atualmente há liminares a favor de empresas em pelo menos três Estados (São Paulo, Rio de Janeiro e Rio Grande do Sul) e no Distrito Federal. As decisões representam alguns milhões de reais em economia para as empresas que obtiveram o direito de permanecer no regime por um semestre a mais. Dessas liminares, porém, cabem recursos.

No Congresso, há ainda a pressão de diversos setores para que não ocorra a suspensão do regime (leia mais abaixo). O relator da MP 774, senador Airton Sandoval (PMDB­SP), poderá ler amanhã seu relatório na Comissão Mista que analisa o tema.

O principal argumento apresentado nas ações judiciais é de que a própria Lei nº 12.546, que instituiu a desoneração da folha, prevê no artigo 9º, parágrafo 13, que a opção é irretratável e para todo o ano calendário. Assim, as empresas argumentam que o fim do regime previsto para ocorrer em julho atenta contra a segurança jurídica e a boa-­fé dos contribuintes.

Recentemente, uma grande empresa de call center obteve liminar nesse sentido na 21ª Vara Cível Federal de São Paulo. Para o magistrado, “a irretratabilidade criada pelo próprio legislador deve ser respeitada por ambas as partes, sob pena de ser violada a segurança jurídica”. Para o juiz, da mesma forma que ao contribuinte é vedada a alteração do regime de tributação durante determinado exercício, não pode a autoridade fiscal, pelo mesmo motivo, promover tal alteração no mesmo exercício A decisão determinou que a extinção do programa seja aplicada apenas a partir de janeiro de 2018.

O advogado Caio Taniguchi, do ASBZ Advogados, que assessora a empresa de call center, diz que a previsão de opção anual prevista na Lei de Desoneração ainda está em vigor e deve ser respeitada para garantir a isonomia de quem optou pelo regime com base na receita bruta com os que decidiram pela folha de salários.

Ele afirma que se essas decisões não assegurassem o direito dos contribuintes, daria-­se margem para se discutir na Justiça a mudança de opção de regime de tributação do lucro real pelo presumido, por exemplo, ao longo do ano, já que seria uma discussão semelhante. “As empresas fizeram a opção com base no seu planejamento anual. Não se pode mudar a regra do jogo no meio do ano”, afirma.

Uma cooperativa agroindustrial do Rio Grande do Sul também conseguiu liminar na 1ª Vara de Santa Cruz do Sul. Segundo a juíza Dienyffer Brum de Moraes, é “inafastável o compromisso de respeitar a opção efetivada pelo contribuinte até o final do exercício, sendo inadmissível que o próprio Poder Público venha a violá-­la ou modificá-­la nesse interregno, em respeito à boa­-fé enquanto projeção específica do valor segurança jurídica, essencial a um Estado que se pretende de direito”.

O advogado que assessora a cooperativa, Rafael Nichele, do escritório que leva seu nome, afirma que a decisão representará uma economia de cerca de R$ 6 milhões. Para ele, a MP provocou um efeito chamado pelo Supremo Tribunal Federal de retrospectividade da lei. “Mexe na opção do regime que é anual e passa a ser semestral somente para aquele contribuinte que optou por recolher pela receita bruta”. Segundo o advogado, o governo pode extinguir o regime, porém só a partir de 2018. “A opção anual do contribuinte prevista em lei tem que ser respeitada”.

O juiz Charles Renand Frazão de Moraes, da 2 ª Vara Federal de Brasília, também decidiu a favor de uma empresa do DF. Para ele, “na medida em que o artigo 9º, da Lei nº 13.161/2015, instituiu que a opção feita pelo contribuinte valeria de forma irretratável ao longo de todo 2017, o Estado não poderia modificar ou revogar o prazo de vigência para a opção do contribuinte e, por conseguinte, aplicar um novo regime jurídico tributário a seu bel­-prazer, exatamente como ocorre no caso.”

Mariana Vito, sócia da área de direito tributário de Trench Rossi Watanabe, afirma que as liminares concedidas “vão direto ao ponto: a irretratabilidade da escolha, que deve ser respeitada por ambas as partes, sob pena de de lesão à segurança jurídica”

Procurada pelo Valor, a Receita Federal informou que não se manifestará sobre os processos.

Fonte: Valor Econômico
Data: 19 de junho de 2017
Acesso: 23 de junho de 2017

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