The 1st Section of Brazil’s Superior Court of Justice (STJ) will decide, under Repetitive Theme No. 1,312, whether contributions to PIS (Social Integration Program) and COFINS (Contribution for Social Security Financing) should be included in the calculation basis for IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit) under the presumed profit model. The controversy revolves around interpreting the concept of gross revenue and its tax implications.

Currently, the Public Law Chambers of the STJ have understood that including these taxes in the calculation basis for IRPJ and CSLL does not constitute illegality, following the logic established in Themes 1,008 and 1,040. This understanding considers that gross revenue, as defined by infraconstitutional legislation in Brazil, encompasses all financial inflows originating from business activities, without excluding taxes, costs, or expenses.

However, there is a relevant precedent in Theme 1,125, where the STJ excluded ICMS-ST (State Tax on Circulation of Goods and Services – Substitute Tax) from the calculation basis of PIS and COFINS, arguing that taxes collected through tax substitution do not represent definitive inflows into the taxpayer’s assets. This understanding could influence the analysis of Theme 1,312, as PIS and COFINS are also burdens directly borne by the taxpayer, raising questions about their inclusion in the calculation basis of IRPJ and CSLL.

There is still no forecast for the inclusion of this theme on the agenda; however, a decision favorable to taxpayers could pave the way for a more restrictive interpretation of gross revenue under the presumed profit model, impacting not only IRPJ and CSLL but also other taxes linked to this calculation basis. Conversely, if the STJ maintains the current understanding, it will reinforce the thesis that all amounts received by the company, regardless of their destination, must be included in the tax base.