With the objective of mitigating the losses arising from the pandemic in relation to the events sector, Law 14.145/2021 was enacted, which established the Emergency Program for the Recovery of the Events Sector (PERSE).
The program provides for the possibility of reduction to a zero rate, for 60 months/5 years, of the rates of PIS, Cofins, IRPJ, and CSLL.
Eligibility for PERSE depends on the company’s CNAE (National Classification of Economic Activities), and below are highlighted some activities that may be benefited immediately and without requirements of registration in Cadastur:
- Installation of doors, windows, ceilings, partitions, built-in cabinets;
- Some segments of specialized wholesale trade;
- Intermediation and brokerage activity of services and business in general;
- Rental of office machinery and equipment;
- Private surveillance and security activity;
- Some segments of rental of office machinery and equipment;
- Printing of material for advertising use;
- Storage of merchandise for third parties;
- Supply of food;
- Food services;
- Selection and brokerage of labor;
- And other activities.
According to Ministry of Economy Ordinance No. 7.163/2021, there are activities for which, in order to enjoy the benefit of reduction to a zero rate, the company should have been registered in Cadastur.
Below are highlighted some of the activities:
- Manufacture of machinery and equipment for industrial use;
- Retail trade of souvenirs, costume jewelry, and handicrafts;
- Restaurants and the like;
- Snack bars, tea houses, juice bars, and the like;
- Bars;
- Advertising consultancy; and
- Other activities.
However, there are favorable court decisions that allow the inclusion of the company in PERSE even if it did not have the registration in Cadastur in May 2021.
Therefore, for a company that is interested in assessing the feasibility of joining PERSE in order to cease collecting PIS, Cofins, IRPJ, and CSLL until 03/17/2027, it is necessary to analyze the articles of association and the company’s registration at the Federal Revenue Service to verify whether the activity is included in the segments covered by PERSE.
It is important to rely on the analysis and support of a specialist attorney to ensure the legal certainty of your business, thus avoiding fines and other penalties provided for by law.
For more information, contact contato@lassori.com.br
By Juliana Assolari – previously published on the attorney’s profile
← Back to blog