The Federal Court of Paraná granted a motion filed in a writ of mandamus to set aside the application of the 10% increase in the presumptive rates for IRPJ and CSLL, as provided for by Complementary Law No. 224/2025, Decree No. 12,808/2025, and RFB Normative Instruction No. 2,305/2025.

In this case, the company—which had opted for the presumed profit regime—challenged the increase in the presumed profit rates on the portion of annual gross revenue exceeding R$ 5 million, which was instituted on the grounds of reducing tax incentives.

In granting the motion, the substitute federal judge of the 2nd Federal Court of Cascavel emphasized that the presumed profit regime does not constitute a tax benefit, but rather a legal methodology for simplifying tax assessment.

The ruling also emphasized that the basis for levying the IRPJ and CSLL taxes is linked to profit, not revenue; for this reason, raising the presumptive tax rates solely based on revenue volume was deemed incompatible with the principles of contributory capacity and equal treatment.

The decision is relevant for companies subject to the presumed profit regime and with revenue above the established threshold, an issue that has been brought before the courts in search of greater legal certainty in the calculation of federal taxes.