The General Coordination of Taxation (Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o – COSIT) issued – on August 23 of 2018 – the Ruling n\u00ba 103 of 2018, concerning the responsibility of the manager of investment fund (IF) in the delivery of the DIRF.<\/p>\n
Having in mind the substitution of the managing institution of the IF the requesting taxpayer presented its doubts about the determination of the responsibility in the delivery of the DIRF, considering the dates of the General Meeting that changed the managing institution of the IF and its registration before the \u00a0of it in the Registry Office.<\/p>\n
The COSIT was clear in stating that the triggering fact of the income tax does not rely on the formalization of the redemption request made by the quotaholder of the IF. In this sense, if the former manager of the IF had received the redemption request, but with the change of management of the IF the disbursement occurred by the new manager, the last is responsible for the payment of withholding tax.<\/p>\n
The responsibility of the DIRF, in this way, relates with the actual disbursement and not just with the simple redemption request, neither being relevant the dates of the General Meeting that changed the managing institution of the IF or the date of its registration date before the Registry Office.<\/p>\n
In the change of the manager of the IF, each one will be responsible by the withholding tax related to the disbursement made, independently of the change date. This condition also prevails with the compliance of the DIRF referring to each calculation period that, in whole or in part, was the responsibility of the management of each of the managers.<\/p>\n
zaslaw@zaslaw.com.br<\/p>\n","protected":false},"excerpt":{"rendered":"
The General Coordination of Taxation (Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o – COSIT) issued – on August 23 of 2018 – the Ruling n\u00ba 103 of 2018, concerning the responsibility of the manager of investment fund (IF) in the delivery of the DIRF. Having in mind the substitution of the managing institution of the IF the requesting taxpayer […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-957","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n