{"id":5805,"date":"2023-01-13T17:20:00","date_gmt":"2023-01-13T20:20:00","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5805"},"modified":"2023-01-13T17:20:00","modified_gmt":"2023-01-13T20:20:00","slug":"governo-federal-aumenta-pis-cofins","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/governo-federal-aumenta-pis-cofins\/","title":{"rendered":"Governo Federal aumenta a tributa\u00e7\u00e3o do PIS e da COFINS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Uma das medidas econ\u00f4micas anunciadas pelo ministro Fernando Haddad nessa semana foi a exclus\u00e3o da base de c\u00e1lculo dos cr\u00e9ditos do PIS e da COFINS -n\u00e3o-cumulativos do ICMS que tenha incidido sobre a opera\u00e7\u00e3o de aquisi\u00e7\u00e3o (<a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/medida-provisoria-n-1.159-de-12-de-janeiro-de-2023-457601785\">MP 1.159\/23<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ao apurar as contribui\u00e7\u00f5es pelo regime n\u00e3o cumulativo o contribuinte tem o direito de descontar cr\u00e9ditos. Com a impossibilidade de descontar o ICMS que incidiu na opera\u00e7\u00e3o de aquisi\u00e7\u00e3o, o contribuinte ter\u00e1 aumento na carga tribut\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 importante rememorar que o in\u00edcio desta hist\u00f3ria surgiu com o julgamento da conhecida \u201ctese do s\u00e9culo\u201d, ocasi\u00e3o em que Supremo Tribunal Federal (em 2017) havia reconhecido que o ICMS deve ser exclu\u00eddo da base de c\u00e1lculo do PIS e da COFINS. Desde ent\u00e3o, surgiu a seguinte pol\u00eamica: os cr\u00e9ditos tribut\u00e1rios de PIS e COFINS deveria manter o ICMS incidente na aquisi\u00e7\u00e3o ou n\u00e3o?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em dezembro do ano passado, a Receita Federal publicou uma norma reconhecendo expressamente que o ICMS deve ser inclu\u00eddo no c\u00e1lculo dos cr\u00e9ditos de PIS e COFINS (<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=127905\">IN 2.121\/2022<\/a>). Acrescenta-se, antes disso, a Procuradoria-Geral da Fazenda Nacional (PGFN) j\u00e1 havia emitido um parecer reconhecendo que, de fato, o ICMS deve ser inclu\u00eddo no c\u00e1lculo dos cr\u00e9ditos dessas contribui\u00e7\u00f5es sociais (<a href=\"https:\/\/www.gov.br\/pgfn\/pt-br\/assuntos\/representacao-judicial\/documentos-portaria-502\/parecer-sei-14483-2021.pdf\">Parecer SEI 14483\/2021)<\/a>. Ou seja, tanto a Receita Federal quanto a PGFN estavam alinhadas sobre essa tem\u00e1tica, o que garantiu maior seguran\u00e7a jur\u00eddica aos contribuintes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por\u00e9m, com a divulga\u00e7\u00e3o dessa nova medida pelo Ministro da Fazenda, Fernando Haddad, essa hist\u00f3ria mudou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A \u00fanica alternativa que os contribuintes possuem no momento, portanto, \u00e9 levar a discuss\u00e3o para o Judici\u00e1rio para buscar o direito \u00e0 manuten\u00e7\u00e3o do ICMS na base de c\u00e1lculo dos cr\u00e9ditos de PIS e COFINS.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PIS e COFINS sofrem aumento ap\u00f3s exclus\u00e3o do ICMS dos cr\u00e9ditos dessas contribui\u00e7\u00f5es.<\/p>\n","protected":false},"author":1,"featured_media":4971,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5805","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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