The Superior Court of Justice (STJ), when ruling on Theme 1283 under the repetitive appeals procedure, established two theses regarding the conditions for companies to benefit from the PERSE tax benefit (Emergency Program for the Recovery of the Events Sector), created by Law No. 14,148/2021:

1. 
   

   Mandatory registration in CADASTUR: Service providers in the tourism sector must be previously registered in CADASTUR, as required by Law No. 11,771/2008, in order to benefit from the zero rate applicable to PIS/COFINS, CSLL, and IRPJ, instituted by Article 4 of Law No. 14,148/2021 under PERSE.

   
   


2. 
   

   Prohibition for Simples Nacional taxpayers: Taxpayers under the Simples Nacional regime cannot benefit from the zero rate applicable to PIS/COFINS, CSLL, and IRPJ, instituted by Article 4 of Law No. 14,148/2021 under PERSE, considering the legal prohibition established in Article 24, §1, of Complementary Law No. 123/2006.

   
   

In the judgment held on 09/10/2025, the STJ rejected the motion for clarification filed by a taxpayer company and upheld its understanding, negatively impacting several tourism establishments taxed under the actual profit and presumed profit regimes, which relied on PERSE as a recovery mechanism in the post-pandemic period.