The aforementioned consultation solution, published on March 23rd 2018, addresses a transfer pricing formula calculation, clarifying that the profit margin should be applied to the net selling price of the goods, with unconditional discounts being reduced , but also the taxes and contributions levied on sales, commissions and brokerages paid, in the following terms:
“TAX ON INCOME LEGAL PERSON – IRPJ EMENTA TRANSFER PRICES. PRODUCT METHOD.ADJUSTMENTS. NET SALE PRICE
The adjustments for transfer pricing purposes in the Resale Price Method (“PRL”) method should be calculated based on the net sale price according to the wording given by Law No. 12,715, of 2012, to art. 18, item I, of Law No. 9,430, of 1996.
That altering instrument expressly allowed the exclusion of unconditional discounts granted, taxes and contributions levied on sales and commissions and brokerage fees paid from the sale price for margin application of fixed profit and subsequent determination of the price parameter. Legal Devices: Law No. 9,430, of September 27, 1996, art. 18, with wording given by Law No. 12,715, of September 17, 2012; Normative Instruction “RFB” nº 1.312, of December 28, 2012, art. 12. “