Hiring outsourced labor: the Federal Revenue Service (Receita Federal) determined that amounts spent on outsourced work generate PIS and Cofins credits that can be used for the payment of any tax. As a result, companies have gained one more incentive for outsourcing.
The Revenue Service formalized its position on PIS and Cofins in Divergence Resolution No. 29, published on November 16, in the Official Gazette of the Union (DOU). In March of this year, the DOU published Consultation Resolution No. 105, which already provided for this position on outsourced work.
Right to the credit – The difference between the provisions is that the more recent one expressly revoked the previous understandings to the contrary. That is, the Revenue Service unified its position to definitively recognize the right to the credit.
“Now, the divergence resolution provides an additional incentive for companies to increasingly adopt the outsourcing of labor, in pursuit of cost reduction,” said lawyer Luca Salvoni to the newspaper Valor Econômico.
You may also read:
Labor reform: outsourcing, a factor of competitiveness for family businesses
Learn about the changes brought by the new Outsourcing Law
Sources: Federal Revenue Service, Brazilian Chamber of the Construction Industry (CBIC), Jota, and Valor Econômico
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