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CARF Approves Six New Legal Precedents; See the Statements

The goal is to consolidate already established legal interpretations and enhance the predictability of decisions in tax litigation.

In an extraordinary session held last Wednesday, the 20th, CARF unanimously approved six new binding legal statements (súmulas).

The decision was made by the 2nd Chamber of Judgment with the purpose of consolidating legal interpretations already established in case law and reinforcing the predictability of decisions in administrative tax disputes.

Approved Precedents

Among the approved statements are topics involving income tax exemption in cases of serious illness, criteria for excluding legal reserve areas from the ITR calculation, and rules regarding alimony and bank deposits in the assessment of individual income tax (IRPF).

See below:

  • Precedent 218: The redemption of contributions to a private pension plan by a beneficiary with a serious illness is exempt from income tax.
  • Precedent 219: Social security contributions do not apply to amounts paid by the employer during the first 15 days of sick leave.
  • Precedent 220: A legal reserve area can only be excluded from the ITR calculation if it was registered with the notary before the taxable event.
  • Precedent 221: Alimony paid to a spouse or child during the marriage is not deductible from individual income tax (IRPF).
  • Precedent 222: In IRPF assessments based on the presumption in Article 42 of Law 9,430/96, unidentified bank deposits do not allow the tax base to be reduced to 20%, even if the taxpayer claims to carry out rural activities.
  • Precedent 223: The taxable event for IRPF due to undeclared income is of a comprehensive nature and occurs on December 31 of each calendar year.

Following the publication of the session’s minutes in the Federal Official Gazette, the precedents will take immediate effect on pending cases, aiming to reduce litigation and ensure greater predictability and legal certainty for both taxpayers and the Federal Tax Administration.

Source: https://www.migalhas.com.br/quentes/438549/carf-aprova-seis-novas-sumulas-veja-os-enunciados