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CARF: Health plans offered to employees need not be identical to enjoy social security exemption

CARF recently decided that it is not possible to tax amounts paid by the company as medical assistance offered to its employees, even if the coverage is not identical for all employees and managers. This understanding is in line with the legal requirement of Law No. 8,212 / 91, which was recently approved by the labor reform. The decision draws attention, as it may represent a new change in the positioning of CARF.

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