{"id":3267,"date":"2026-03-25T10:19:21","date_gmt":"2026-03-25T13:19:21","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=3267"},"modified":"2026-04-08T16:50:38","modified_gmt":"2026-04-08T19:50:38","slug":"stj-decide-que-pis-e-cofins-integram-a-base-de-calculo-do-irpj-e-da-csll-no-lucro-presumido-tema-1312","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/stj-decide-que-pis-e-cofins-integram-a-base-de-calculo-do-irpj-e-da-csll-no-lucro-presumido-tema-1312\/","title":{"rendered":"STJ Rules that PIS and Cofins Are Included in the IRPJ and CSLL Tax Base under the Presumed Profit Regime (Theme 1312)"},"content":{"rendered":"<p>The <strong>1st Section of the Brazilian Superior Court of Justice (STJ)<\/strong>, in the judgment of <strong>Special Appeals No. 2.151.903\/RS under the repetitive appeals procedure (Theme 1312)<\/strong>, established the understanding that <strong>PIS and Cofins amounts are included in the calculation base of Corporate Income Tax (IRPJ) and the Social Contribution on Net Profits (CSLL)<\/strong> under the <strong>presumed profit regime (Lucro Presumido)<\/strong>.<\/p>\n<p>The decision was <strong>unanimous<\/strong> and is <strong>binding on lower courts and administrative tax proceedings<\/strong>.<\/p>\n<p><strong>STJ\u2019s Understanding<\/strong><\/p>\n<p>According to the reporting justice, by opting for the <strong>presumed profit regime<\/strong>, the legal entity adheres to a <strong>simplified system for determining taxable income<\/strong>, as provided by statutory law, particularly <strong>Law No. 9.718\/1998<\/strong>.<\/p>\n<p>Under this regime:<\/p>\n<ul>\n<li>the <strong>IRPJ and CSLL tax base<\/strong> is determined by applying <strong>presumed profit margins to gross revenue<\/strong>;<\/li>\n<li>the company is <strong>not required to maintain detailed accounting records for tax purposes<\/strong>;<\/li>\n<li>in return, it <strong>cannot exclude revenues or deduct amounts not expressly provided for under the regime\u2019s rules<\/strong>.<\/li>\n<\/ul>\n<p>For the reporting justice, allowing the exclusion of <strong>PIS and Cofins<\/strong> would effectively combine elements from different tax regimes, which is <strong>not permitted under the applicable legislation<\/strong>.<\/p>\n<p>The decision followed a similar rationale to that adopted in <strong>Theme 1240<\/strong>, in which the Court held that <strong>ISS is also included in the IRPJ and CSLL tax base under the presumed profit regime<\/strong>.<\/p>\n<p><strong>Taxpayers\u2019 Arguments<\/strong><\/p>\n<p>The appellant argued that <strong>PIS and Cofins do not constitute the company\u2019s own revenue<\/strong>, but rather amounts collected and remitted to the tax authorities, and therefore should not be included in the calculation base of other taxes.<\/p>\n<p>This argument drew inspiration from the precedent established by the <strong>Brazilian Supreme Federal Court (STF) in Theme 69<\/strong>, which held that <strong>ICMS should not be included in the calculation base of PIS and Cofins<\/strong>.<\/p>\n<p>However, the STJ held that the legal situations are <strong>not equivalent<\/strong>, as the <strong>presumed profit regime has its own rules for determining taxable gross revenue<\/strong>, as defined by ordinary legislation.<\/p>\n<p><strong>No Modulation of Effects<\/strong><\/p>\n<p>The Court also decided <strong>not to modulate the effects of the ruling<\/strong>, on the grounds that there was <strong>no change in established case law<\/strong> on the matter.<\/p>\n<p>Accordingly, the decision applies <strong>immediately to all pending judicial and administrative cases<\/strong> addressing the same issue.<\/p>\n<p><strong>Impacts for Taxpayers<\/strong><\/p>\n<p>According to experts, the decision reinforces the interpretation that, under the <strong>presumed profit regime<\/strong>, the concept of <strong>gross revenue for IRPJ and CSLL purposes includes taxes levied on sales<\/strong>, such as <strong>PIS and Cofins<\/strong>.<\/p>\n<p>From a practical standpoint, the precedent:<\/p>\n<ul>\n<li><strong>increases the effective tax burden<\/strong> for companies subject to the presumed profit regime;<\/li>\n<li><strong>reduces the viability of arguments<\/strong> seeking to exclude taxes from the IRPJ and CSLL calculation base under this regime;<\/li>\n<li>consolidates an important <strong>jurisprudential position for tax planning<\/strong>, particularly for companies evaluating the choice between the <strong>presumed profit and actual profit regimes<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>The ruling also occurs in the context of <strong>recent discussions regarding increased taxation under the presumed profit regime<\/strong>, particularly concerning the <strong>additional IRPJ surcharge applicable to quarterly revenues exceeding certain thresholds<\/strong>.<\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>With the establishment of the thesis under <strong>Theme 1312<\/strong>, the STJ has consolidated the understanding that <strong>PIS and Cofins are included in the calculation base of IRPJ and CSLL under the presumed profit regime<\/strong>, reinforcing the principle that opting for this simplified regime entails the <strong>full adoption of its calculation rules<\/strong>, without the possibility of exclusions not expressly provided by law.<\/p>","protected":false},"excerpt":{"rendered":"<p>The 1st Section of the Brazilian Superior Court of Justice (STJ), in the judgment of Special Appeals No. 2.151.903\/RS under the repetitive appeals procedure (Theme [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=3267"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3267\/revisions"}],"predecessor-version":[{"id":3308,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/3267\/revisions\/3308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/3272"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=3267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=3267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=3267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}