Reduction of IRPJ and CSLL as an instrument of access to health

Abstract

The art. 15, § 1, III, “a”, of Law n. 9.249/95, pursuant to the wording conferred by Law 11.727/2008, provides for the reduction of the IRPJ and CSLL calculation basis for companies engaged in medical-hospital activity, with questioning whether only business companies, registered in the Board of Trade, could avail themselves of this reduction in the tax burden. The objective of this paper is to analyze whether simple medical societies can also enjoy this tax benefit, considering the absence of registration with the Commercial Registry, in this case. The hypothetical-deductive method was used, through an exploratory research, including literature review and qualitative data analysis in order to fulfill this objective, which made it possible to infer, in the end, that registration with the Commercial Registry has a merely declaratory nature and recognition that a society is organized in the form of a business society or it must not be provided empirically, with no prohibition for medical societies in general, even if constituted as a simple society, to collect Income Tax and Social Contribution on o Profit based on the reduced percentages of 8% and 12%, respectively.