Executive Declaratory Act RFB No. 2/2025 - Federal Revenue Service formalizes the end of PERSE as of April/2025

The Federal Revenue published, last Monday (24), in the Official Gazette of the Union, an Executive Declaratory Act officializing the termination of the Emergency Program for the Resumption of the Events Sector (PERSE) as of April 2025, for reaching the spending ceiling provided for in art. 4º-A of Law No. 14,148/2021.

Established by Law No. 14,148/2021, PERSE aimed to mitigate the economic impacts suffered by the events sector during the Covid-19 pandemic. Given the restrictions imposed to contain the health crisis, many companies in the events and tourism sector had their activities interrupted for long periods, making government assistance necessary. The program offered emergency measures, such as debt renegotiation, compensation and exemption from federal taxes, including the determination of a zero rate for PIS/COFINS, IRPJ and CSLL, for a period of 60 (sixty) months, counted from the beginning of the law's effects, which would theoretically be in force until March 18, 2027.

On May 22, 2024, Law No. 14,859/2024 was published, which, among other determinations, established: (i) the revocation of the zero rate of IRPJ and CSLL, for companies subject to real profit, starting in the fiscal year 2025; and (ii) instituted the ceiling of R$ 15,000,000,000.00 (fifteen billion) as the maximum tax cost for granting the tax benefit.

In compliance with the legislation, the IRPJ and CSLL tax benefits were revoked in January 2025 and, now, with the publication of the RFB Executive Declaratory Act No. 2, of March 21, 2025, the zero rate benefits of PIS and COFNS contributions also end, due to the exhaustion of the limit of R$ 15 billion, which occurred in March.

As a result, from April 2025, all benefits granted by the program will be terminated, and taxpayers in the events and tourism sector will once again be taxed in full.

The premature termination of the program, however, has generated several expressions of discontent in the sector, either because it did not comply with the deadline set by law, or because the calculation of the ceiling has flaws and inconsistencies that should be corrected before determining the termination of the program. Thus, taxpayers

may file a lawsuit to maintain tax benefits until the final deadline granted in Law No. 14/148/2021 (until 03/18/2027), in compliance with the principles of legal certainty, objective good faith and violation of art. 178 of the CTN.

The tax and customs team at Mello Pimentel is available to taxpayers for clarification and maintenance of rights granted by law.

Prepared by Beatriz Lira

Email: tributario@mellopimentel.com.br