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 at the Shared Services Center is made up of experts in methodologies aimed at high performance, increased productivity, resource savings, cost reduction, among others.
There are several models of Shared Services Center, depending on the focus of the company. However, their characteristics are common and can be adopted in all areas, aiming at standardization of processes and services and centralization of administrative work.
The apportionment of expenses is generally used for activities of an “administrative” nature, such as the financial department, legal department, HR, advertising, information technology, administrative department, and so on. It is common for a company to concentrate these expenses in a single company, instead of each company having its own administrative department, for example. This concept, when properly applied, brings many benefits to organizations.
The RFB pacified its understanding, in the Divergence Solution No. 23/13, that the apportionment of expenses is not revenue for the purposes of calculating the IRPJ, CSLL and contributions to the PIR and COFINS, provided that certain requirements are observed, such as such as: (i) reasonable apportionment criteria and supported by contract, (ii) the apportionment conditions must observe objective criteria and that reimbursements occur in a controlled manner, thus leaving little room for subjectivity, (iii) the apportioned expenses must maintain the criteria of usual, normality and necessity, based on each activity performed by the companies.
If your Company chooses to implement this alternative, we can help you with technical support, analysis of expenses that can be shared, preparation and review of apportionment criteria, among others.
Get in touch with TATICCA – ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax, corporate finance, financial advisor, risk advisory, technology, business consulting and training. For more information, access www.taticca.com.br or e-mail taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.