IRR310313.pdf - Banco Itaú

The main discussions related to Legal Obligations are described as follows:
PIS and COFINS – Calculation basis – R$ 3,056,475: we defend the levy of contributions on revenue,
understood as the revenue from sales of assets and services. The corresponding escrow deposit balance
totals R$ 511,179.
CSLL – Isonomy – R$ 2,105,511: as the law increased the CSLL rate for financial and insurance companies
to 15%, we discuss the lack of constitutional support for this measure and, due to the principle of isonomy,
we defend the levy at the regular rate of 9%. The corresponding escrow deposit balance totals R$ 572,670.
IRPJ and CSLL –Taxation of profits earned abroad – R$ 520,515: we discuss the calculation basis for levy of
these taxes on profits earned abroad and the non-applicability of Regulatory Instruction SRF No. 213-02 in
which it exceeds the suitability of the legal text. The corresponding escrow deposit balance totals R$
480,667.
PIS – Principles of anteriority over 90 days and non-retroactivity - R$ 384,789: we request the rejection of
Constitutional Amendments No. 10/96 and 17/97 in view of the principle of anteriority and non-retroactivity,
aiming at making payments based on Supplementary Law No. 07/70. The corresponding escrow deposit
totals R$ 90,054.
Itaú Unibanco Holding S.A. – Complete Financial Statements – Mach 31, 2013 148