CPRB: clarifications from the Federal Revenue for the calculation periods November and December 2015

Laws No. 13,161 / 2015 and No. 13,202 / 2015 changed the Social Contribution on Gross Revenue (CPRB) system, increasing rates and making substitutive taxation optional.

In general, for companies covered by art. 7 of Law No. 12,546 / 2011, the CPRB rate went from 2% to 4.5%, except for call center companies, which will contribute at the rate of 3% (three percent), and for road transport companies passenger collective (with fixed, municipal, intercity itinerary in metropolitan, intercity, interstate and international), rail passenger transport companies and metro rail passenger transport companies, which will contribute at the rate of 2% (two percent) .

The rates for industry sectors were also increased from 1% to 2.5%, except for the companies listed in items II to IX and XIII to XVI of § 3 of art. 8o and for the companies that manufacture the products classified in Tipi in codes 6309.00, 64.01 to 64.06 and 87.02, except 8702.90.10, which will contribute at the rate of 1.5% (one whole and five tenths percent), and for the companies that manufacture the products classified in Tipi in codes 02.03, 0206.30.00, 0206.4, 02.07, 02.09, 02.10.1, 0210.99.00, 03.03, 03.04, 0504.00, 05.05, 1601.00.00, 16.02, 1901.20.00 Ex 01, 1905.90 .90 Ex 01 and 03.02, except 0302.90.00, which will contribute at the rate of 1% (one percent).

In addition, the Law made the rules on payroll exemption optional. Companies must express their option by paying the contribution levied on gross revenue for January of each year, or the first subsequent competence for which there is gross revenue, and will be irreversible for the entire calendar year.

The big question arose for the year 2015. Law No. 13,161 / 2015 established that, exceptionally, for the year 2015, the taxpayer option will occur with the payment of the CPRB relative to the month's gross revenue from November. However, the Law only began to take effect from the first day of the fourth month following its publication. Now, publication in the DOU took place on 08/31/2015, so that Law No. 13,161 / 2015 only started to take effect on December 1, 2015. How then to manifest the option and be subject to the increase in rates in relation to the triggering facts of the month of November ?? (!!!!!)

Having found the grotesque flaw in the legislation, the IRS published a note of clarification in relation to the calculation, bookkeeping and collection of the CPRB for the calculation periods referring to November and December 2015. See:

“Companies that carry out activities or produce goods listed in Law 12.546 / 2011, subject to CPRB, must observe the following procedures, in relation to the taxable events (gross revenue earned) that occurred in the months of November and December 2015 , in view of the provisions contained in Law No. 13,161 / 2015 and RFB Normative Instruction No. 1,597 / 2015:

1. Generating Fact referring to November 2015: Mandatory CPRB submission, with payment until 12/18/2015, considering the rates prior to those listed in Law No. 13,161 / 2015. The corresponding CPRB bookkeeping, in Block P of EFD-Contributions, must be transmitted by the tenth business day of January 2016, considering the rates listed in “Table 5.1.1 - Social Security Contribution on Gross Revenue - Rates until 11/30/2015 - Version 1.10 - Updated on 12.33.2015 ”;

2. Taxable event relating to December 2015: Optional submission of CPRB (option for social security contribution on gross revenue (Law No. 12,546 / 2011) or on payroll (Law No. 8,212 / 1991)), formalizing the option with payment until 01/20/2016, considering the increased rates and rules listed in Law No. 13,161 / 2015. If the company has chosen to subject CPRB for the December 2015 calculation period, the corresponding CPRB bookkeeping, in Block P of EFD-Contribuições, must be transmitted by the tenth working day of February 2016, considering the rates listed in “Table 5.1.1 - Social Security Contribution on Gross Revenue - Rates as of December 1, 2015 - Version 1.13 - Updated on December 3, 2015”.