The Shared Services Center aims to align and centralize the execution of the work of different areas of a company, which provides several benefits for the business. A team from the Shared Services Center is comprised of specialists in methodologies aimed at high performance, increased productivity, resource savings, cost reduction, and others.
There are several Shared Services Center models, depending on the company's focus. However, its characteristics are common and can be adopted in all areas, seeking to standardize processes and services and centralize administrative work.
The apportionment of expenses is generally used for activities of an “administrative” nature, such as financial department, legal department, HR, advertising, information technology, administrative department, etc. It is common for a company to concentrate these expenses on a single company, rather than each company having its own administrative department, for example. This concept, when well applied, brings many benefits to organizations.
The RFB pacified its understanding, in Divergence Solution No. 23/13, that the apportionment of expenses is not revenue for the purpose of determining the IRPJ, the CSLL and the contributions to the PIR and COFINS, provided that certain requirements are met, such as: (i) reasonable and contractually supported apportionment criteria, (ii) apportionment conditions must meet objective criteria and that reimbursements take place in a controlled manner, thus leaving little room for subjectivity, (iii) apportioned expenses must maintain the criteria of usuality, normality, and necessity, based in each activity carried out by companies.
If your Company chooses to implement this alternative, we can assist you with technical support, analysis of expenses that can be apportioned, preparation and review of apportionment criteria, and others.
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax services, corporate finance, Financial Advisory, Risk Advisory, technology, business consulting and training. For more information, visit www.taticca.com.br or email taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.
