IRPJ tax planning using the worker's food program: a case study in a company in the area of industrial equipment of Araraquara/SP

Abstract

The Worker's Feeding Program (PAT) is a tax incentive of deduction established by the Federal Government through Law 6.321/76, with the purpose of providing food to its employees and in return the reduction of the income tax due of the legal persons. In this sense, the objective of the research was to analyze the tax economy of a company that makes industrial machinery and equipment, located in the city of Araraquara in the state of São Paulo, by means of tax planning of the calculation methods of the Worker's Feeding Program (PAT), with the deduction provided for in Law 6.321/76. The research characterized itself as descriptive, case study and documentary, taking a quantitative qualitative approach. Data collection was performed through company documents, digital bookkeeping and tax bookkeeping from 2017 to 2021. The values of food expenses were collected, LALUR and ECF were tabulated, the rates indicated in the legislation were applied, the values of the IRPJ to be paid were calculated, and the comparison between the two methods was finally made. The results obtained demonstrate that the tax economy using the method of deduction of taxable profit is R $ 724.855,00 already updated by SELIC until 09/2022. It was possible to identify that the company collected values in an improper manner, for not carrying out the method proposed by Law 6,321/76, an amount of R$ 557,712.00. It is concluded that the research on the PAT emphasizes the importance of tax planning and the correct application of the tax deductions of Law 6.321/76, highlighting the need for effective tax management and knowledge of tax laws, since the non-use of tax incentives can bring significant tax costs to the companies. This demonstrates the importance of reviewing tax practices and implementing strategies to optimize the tax burden, promoting greater competitiveness and growth of organizations.