PERSE was created in 2021 to support the events and tourism sectors that suffered financial impact caused by the social isolation measures due to the covid-19 pandemic. The program provides for the granting of tax benefits for a period of five years, but has been changed and restricted over time.
Now, the STJ will review the legality of some of the limitations imposed after the creation of the program, such as the need for prior registration with the Ministry of Tourism and the exclusion of several activities and revenues originally covered.
Our tax partner Gabriel Paranaguá spoke to Valor Econômico about this subject. Check out the report here (available only in Portuguese and for subscribers).
