PAT: new rule limits the deduction of the expenses
In brief Please be advised that, on November 11 2021, the Decree 10,854/2021 was published to change the rules applicable to the deduction of the expenses related to the Workers Meal Program (Programa de Alimentação do Trabalhador – “PAT”) from the basis of the Corporate Income Tax (“IRPJ”). More details Indeed, said Decree changed the wording […]