Refund of Income Tax for radiological service

As already known by the owners and managers of radiological services, due to the disclosure of information by the Brazilian College of Radiology and Image Diagnosis (CBR), it is possible to apply the reduction of the Income Tax rate to 8%, a fact that has an impact significant in the revenue of the legal person. Indeed, this 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 the regime of article 543-C, of the Code of Civil Procedure (Repetitive Appeals) , on October 28, 2009. Later, Law 11.727/08 was enacted, which conveyed important provisions on the subject, modifying that device that granted the benefit to “hospital services” in general, starting to extend it also to diagnostic and therapeutic aid services, clinical pathology, imaging, pathological anatomy and cytopathology, nuclear medicine and clinical analysis and pathologies, provided that the provider of these services is organized in the form of a business company and meets the rules of the National Health Surveillance Agency (Agência Nacional de Vigilância Sanitária). Anvisa). Now, the Federal Revenue itself, through its Normative Instructions, complying with the terms of the aforementioned Federal Law, has allowed the collection of differentiated tax for medical services. However, still regarding this issue known to 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 legally request the refund of what he has paid in excess, when collecting at the rate of 32%. That is, it is possible to receive the difference of what was paid in the rate of 32% of Income Tax in 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 this refund, which must be done by a lawyer specialized in this matter, which is recommended to be carried out, since this can represent a large amount to be reimbursed for the service.

It is important to clarify that this possibility applies to Radiology services and not to the provision of individual medical services (doctor providing services through their legal entity). Therefore, it is important to make it clear that the image service must promote the registration of its Articles of Association with a Board of Trade, characterizing itself as a business company, in order to comply with the requirements of the Law.

FABRÍCIO ANGERAMI POLI CBR legal advice