Direct appropriation x proportional apportionment: application in companies partially submitted to non-cumulative

Abstract

This study seeks to find out which method is predominantly used by legal entities partially submitted to non-cumulative calculation of PIS/Pasep and Cofins, and to understand the reason for this choice, between cost accounting or proportional apportionment. The research is structured with the theoretical framework, considering the cost methods and the form of taxation of the PIS/Pasep and Cofins contributions, followed by the exposure of the methodological aspects with a qualitative and descriptive research. The instrument used for data collection is the questionnaire. In this line, we seek to collect information about the reality of companies regarding the method adopted to record the costs to be considered when calculating the tax credit. The questionnaire was sent to 24 professionals, including internal company accountants and accounting firms. Half of the respondents stated that they evaluated the advantages and disadvantages of each method, for each company. The other half, which always uses the same method, chooses to use the proportional apportionment method. The reasons that lead them to adopt this method range from agility in application to the lack of cost information to support the application of direct appropriation by cost accounting. Of the interviewees who always apply the proportional apportionment method in the companies they care for, none claimed to make a benefit analysis between one method and the other. This result indicates that, apparently, the use of apportionment occurs more by exclusion than by advantage of the method.