A natureza dos software e os efeitos tributários decorrentes de sua importação

Abstract

Computer programs are increasingly present in most of the tasks performed by people, in different degrees of complexity, with different applicabilities, and are currently responsible for much of the evolution of the globalized world. It happens that the enormous speed with which the programs are developed, as well as their form of commercialization, is not accompanied by the legislation with the same speed and efficiency. Specifically in the tax field, it is increasingly challenging to define and understand the consequent incidence of taxes and contributions on the operations involving these programs, especially in the case of imported software, which increases the risk of assessment by the Brazilian Federal Revenue - RFB. The purpose of this study is to define the nature of the software based on the Brazilian tax legislation, administrative and judicial decisions and articles on the subject, in order to help taxpayers to understand and define their consequent taxation on import operations. This study was developed through a qualitative, documental, exploratory and descriptive analysis of the laws and jurisprudence on this matter. This is a current and challenging issue, whether due to the constant evolution of technological solutions or due to the different interpretations in regards to the real nature of these programs (assignment of right of use, services, products, etc.), which together with the complex legislative environment, have different consequences in the field of tax incidences. Given the complexity of the topic, this research seeks to contribute to the discussions that involve the possible tax consequences applicable to software import operations