A regra da retenção na fonte do imposto de renda à luz do julgamento do Recurso Extraordinário n. 1.293.453 pelo Supremo Tribunal Federal: uma análise sobre o impacto do tema 1.130 do STF no orçamento do estado da Bahia em 2023

Abstract

The study, developed through a legal-descriptive investigation, carried out through the application of inductive reasoning in conjunction with the methodology of analyzing the data collected, whose purpose is to analyze the impact that the judgment of Extraordinary Appeal no. 1,293,453 (topic 1,130), which changed the understanding of the ownership of the proceeds from the collection of Income Tax Withheld at Source (IRRF) in operations involving the supply of goods and provision of services, in the budget of the State of Bahia in the year 2023. The results obtained at the end of this study made it possible to conclude that the judgment on topic 1,130, together with the subsequent change in the infra-legal norms that dealt with the allocation of proceeds from the collection of IRRF by the States, Municipalities and Federal District by the Federal Revenue of Brazil, caused a significant increase in collection from the “IRRF-Other Income” source from the month of July 2023. Furthermore, the study shows that the increase in collection from the “IRRF-Other Income” source occurred without there being a decrease in the transfer of the portion of the States and Federal District Participation Fund (FPE) allocated to the State of Bahia.