{"id":5692,"date":"2022-10-19T16:09:08","date_gmt":"2022-10-19T19:09:08","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5692"},"modified":"2022-10-19T16:09:08","modified_gmt":"2022-10-19T19:09:08","slug":"icms-irpj-e-csll-no-lucro-presumido","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/icms-irpj-e-csll-no-lucro-presumido\/","title":{"rendered":"STJ decidir\u00e1 sobre inclus\u00e3o do ICMS na base de c\u00e1lculo do IRPJ e CSLL no Lucro Presumido"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Foi pautado, para o dia 25\/10\/2022, o julgamento do REsp n.\u00ba 1.767.631, que analisar\u00e1 se o ICMS pode ser inclu\u00eddo na base de c\u00e1lculo do IRPJ e CSLL devidos pelas empresas tributadas pelo lucro presumido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A quest\u00e3o controvertida \u00e9 semelhante a tese fixada no RE 574.706\/PR, onde foi decidido pelo STF que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e da COFINS, por n\u00e3o tratar de receita nova. Isso porque, a receita bruta \u00e9 a base de c\u00e1lculo para a presun\u00e7\u00e3o do lucro tribut\u00e1vel pelo IRPJ e pela CSLL e o STF j\u00e1 decidiu que o ICMS n\u00e3o pode ser contabilizado como receita, ou faturamento para apura\u00e7\u00e3o de tributos que t\u00eam como base de c\u00e1lculo este elemento cont\u00e1bil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contudo, na legisla\u00e7\u00e3o aplic\u00e1vel, n\u00e3o h\u00e1 disposi\u00e7\u00e3o expressa que determine a exclus\u00e3o do ICMS da base do IRPJ e da CSLL apurados pelo lucro presumido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, trata-se de importante julgamento, que poder\u00e1 resolver este conflito de forma favor\u00e1vel aos contribuintes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, importante observar que o mesmo racioc\u00ednio deve ser aplicado ao ISS, pois o valor do imposto n\u00e3o \u00e9 receita nem faturamento, mas quantia que apenas transita pelo caixa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estamos \u00e0 disposi\u00e7\u00e3o para atender d\u00favidas sobre o tema, inclusive para o ingresso de a\u00e7\u00e3o antes do in\u00edcio do julgamento, a fim de fugir de uma eventual modula\u00e7\u00e3o dos efeitos do julgado, que poderia assegurar o direito \u00e0 repeti\u00e7\u00e3o dos valores recolhidos indevidamente apenas aos contribuintes que j\u00e1 possu\u00edam a\u00e7\u00e3o judicial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Altera\u00e7\u00e3o na base de c\u00e1lculo pode beneficiar contribuintes e resolver conflito acerca do assunto. <\/p>\n","protected":false},"author":1,"featured_media":5694,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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