As perdas estimadas em créditos de liquidação duvidosa e seus impactos tributários em uma agroindústria optante pelo lucro real estabelecida em Goiás

Abstract

This study analyzes the tax impacts of customer default and the tax treatment of the Allowance for Doubtful Accounts (PECLD) in an agribusiness company under the Real Profit regime established in Goiás. The central issue lies in the timing mismatch between the Expected Credit Loss model (NBC TG 48) and the strict tax deductibility rules established by Law No. 9,430/1996. The methodology consists of applied, descriptive, and explanatory research based on a case study using simulated data. Four scenarios were analyzed: accounting recognition without tax adjustment, tax risk exposure, proper adjustment through deferral, and partial conversion into deductible loss. The results show that this mismatch generates temporary differences requiring recognition of deferred tax assets (NBC TG 32) and strict control through tax books (e-LALUR/e-LACS). It is concluded that effective management of doubtful accounts depends on strong corporate governance and integration between accounting, tax, and legal areas to mitigate risks and optimize tax benefits.