Income Tax Refund of Radiological Service

As already known by owners and managers of radiological services, due to the disclosure of information by the Brazilian College of Radiology and Diagnostic Imaging (CBR), it is possible to apply the reduction of the income tax rate to 8%, a fact that brings a significant impact on corporate income.

In fact, that issue was settled once and for all in the judgment of Special Appeal (REsp) 1.116.399 / BA by the Superior Court of Justice (STJ), under article 543-C of the Code of Civil Procedure (Repetitive Appeals). , on October 28, 2009.

Later, Law 11.727 / 08, which issued important provisions on the subject, was edited, modifying that provision that granted the benefit to “hospital services” in general, extending it also to the services of diagnostic and therapy assistance, pathology. clinical, imaging, pathological anatomy and cytopathology, nuclear medicine and clinical analysis and pathologies, provided that the provider of these services is organized as a business company and meets the standards of the National Health Surveillance Agency (Anvisa).

Now, the IRS itself, through its Normative Instructions, complying with the terms of the mentioned Federal Law, has allowed the payment of differentiated tax by medical services.

However, still regarding this issue known by most services is the fact that, if he has recently opted for the differentiated payment of income tax at the rate of 8%, it is possible to claim in court the refund of what he overpaid , when it collected at the rate of 32%.

That is, it is possible to receive the difference from what was paid at the rate of 32% Income Tax of the last five years, which can represent a very significant refund for the radiological service.

Obviously, each case must be analyzed separately, to verify the possibility of such a refund, which should be done by a lawyer specialized in this matter, which is recommended to be done, as this can represent a great amount to be reimbursed for the reimbursement. service.

It is important to clarify that this possibility applies to Radiology services and not to the provision of individual medical services (physician providing service through his legal entity). Therefore, it is important to be clear that the image service must promote the registration of its Articles of Incorporation with some Commercial Board, characterizing itself as a business company, in order to comply with the law.

CBR legal advice

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Written by

Thiago Braga

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