Depreciação fiscal e depreciação econômica na apuração do IRPJ e CSLL: análise comparativa

Abstract

The adoption of IFRS, brought to Brazilian reality new accounting measurement criteria of facts that previously were directly influenced by tax laws. However, the application of the new methods are not accepted for purposes of calculating the IRPJ and CSLL. To get a result that meets the standards of CTN for determination of the taxes, it is necessary to make adjustments to nullify the new measurement methods in accounting result, making the execution of laborious accounting procedures, and requiring greater professional dedication to presenting information in a timely manner. In order to check the impact of new accounting rules, generates a significant difference in the outcome that justifies the adoption of different measurement methods of depreciation of fixed assets for tax purposes, this case study aims to demonstrate and measure the impact on the refrigeration industry, the choice of the object of study should be the importance of the State of Mato Grosso do Sul in the production of beef in the country. Data were collected through supervised visitation and physical inventory of fixed assets used in the slaughtering process. Collected data to the methods of measurement as described in RIR/98, and rules stipulated by NBC TG 27 ( R1 ) were applied. The results represent the four years of operation of the company object of study, where it was revealed that the adoption of IFRS would impact on a deductible expense larger since not hitting the residual value of assets. After ending the useful life estimated by the company would be sold and no more generate depreciation costs. In contrast, tax depreciation allows depreciate the entire purchase price of the property, and a lifetime slightly higher but with deductible portions smaller.