Imposto de renda deve incidir sobre auxílio-farmácia pago mensalmente
A Turma Regional de Uniformização dos Juizados Especiais Federais da 4ª Região uniformizou o entendimento de que deve incidir imposto de renda sobre a gratificação de farmácia/auxílio-farmácia quando esta for paga mensalmente em valor fixo ou percentual sobre a remuneração.
Segundo o relator do incidente de uniformização, juiz federal Gerson Luiz Rocha, “por se tratar de benefício pago em valor fixo, não vinculado à comprovação de despesas efetivamente despendidas pelo empregado, inviável atribuir-lhe natureza indenizatória e, consequentemente, não é o caso de exclusão da faixa de incidência do imposto de renda”.
O pedido de uniformização da interpretação da lei foi interposto pela União após a 5ª Turma Recursal do Rio Grande do Sul dar provimento ao recurso de um...
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