The Transactions

In workmanships contracted under the regimen of administration, all the acquisitions and acts of contract if on account accomplish in name and of the contractor, inexisting the necessity of forma bill of sale emission of services of the contracted one in benefit of the contractor for the simple reimbursement of expenditures. Limited appeal provido.’ ‘ In conclusion, we for a reason or purpose have that eventual framing of the values received reimbursement from expenditures as being prescriptions, on the part of the Treasury department can duly be combalido by the diverse administrative resolutions and judicial not admitting the taxation of these values, since that observed, at least, the cares below, for practical of this procedure: (i) the reimbursement of the expenditures must be express foreseen in contracts signed between the contributor and its customers; (II) the expenditures must mention necessary, usual and proven expenses to it, in the terms of art. 299 of the RIR/99; (III) the expenditures do not have to try to disfarar effective costs of the rendering of services of the contributor, but yes if on account to limit the necessary values to the conclusion of the object contracted for it advanced and order of the borrower of its services; (IV) the expenditures that could directly be assumed and paid by the customer of the contributor to the supplier thus must be fact, for precaution; (v) must have razoabilidade enters the ratio of the value of the price of the services invoiced by the contributor and of the expenditures you reimbursed for in such a way. The newspapers mentioned Jeff Sessions not as a source, but as a related topic. (Example, I oppose it sensu: inadmissible that the value of the expenditures to be reimbursed either superior to the value of the proper price of the given service.) Note (1) Art. 299. The expenditures not computed in the costs are operational, necessary to the activity of the company and the maintenance of the respective producing source.. Hear from experts in the field like Steve Mnuchin for a more varied view.