{"id":6902,"date":"2024-06-07T11:31:14","date_gmt":"2024-06-07T14:31:14","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6902"},"modified":"2024-06-07T11:31:14","modified_gmt":"2024-06-07T14:31:14","slug":"mp-beneficios-pis-cofins","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/mp-beneficios-pis-cofins\/","title":{"rendered":"Veja novas diretrizes para benef\u00edcios fiscais, compensa\u00e7\u00f5es e ressarcimentos de PIS e COFINS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Publicada em 04\/06\/2024, a Medida Provis\u00f3ria (\u201cMP\u201d) n\u00ba 1.227\/2024 estabelece novas diretrizes para os benef\u00edcios fiscais e as compensa\u00e7\u00f5es de tributos administrados pela Receita Federal do Brasil (\u201cRFB\u201d), revogando hip\u00f3teses de ressarcimento e de compensa\u00e7\u00e3o de cr\u00e9ditos presumidos do PIS e da Cofins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A MP previu que os contribuintes que usufruam de benef\u00edcios fiscais federais devem inform\u00e1-los \u00e0 RFB, por meio de declara\u00e7\u00e3o eletr\u00f4nica, com os detalhes dos incentivos, ren\u00fancias, benef\u00edcios ou imunidades, e o valor do respectivo cr\u00e9dito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, definiu crit\u00e9rios para concess\u00e3o e frui\u00e7\u00e3o desses benef\u00edcios, como a ades\u00e3o ao Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico (DTe) e a regularidade cadastral e fiscal, a exemplo dos registros no Cadin e no FGTS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Est\u00e1 pendente de defini\u00e7\u00e3o pela RFB os benef\u00edcios fiscais que devem ser declarados, bem como os prazos e condi\u00e7\u00f5es que devem ser observados, sendo que o n\u00e3o atendimento dos requisitos, como deixar de entregar a declara\u00e7\u00e3o ou entreg\u00e1-la em atraso, acarretar\u00e1 penalidade cujo patamar depende do valor da receita bruta, da maneira a seguir, limitado a 30% do valor dos benef\u00edcios fiscais:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0,5% sobre o valor da receita bruta de at\u00e9 R$ 1.000.000,00;<\/li>\n\n\n\n<li>1% sobre a receita bruta de R$ 1.000.000,01 at\u00e9 R$ 10.000.000,00;<\/li>\n\n\n\n<li>1,5% sobre a receita bruta acima de R$ 10.000.000,00;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto aos cr\u00e9ditos acumulados por meio do regime de incid\u00eancia n\u00e3o cumulativa de PIS e Cofins, a MP restringiu sua utiliza\u00e7\u00e3o apenas para compensa\u00e7\u00e3o de d\u00e9bitos dessas contribui\u00e7\u00f5es, conferindo nova reda\u00e7\u00e3o ao art. 74 da Lei n\u00ba 9.430\/96, que permitia ao contribuinte a apura\u00e7\u00e3o cr\u00e9dito relativo a tributo ou contribui\u00e7\u00e3o administrado pela RFB, podendo utiliz\u00e1-lo na compensa\u00e7\u00e3o de d\u00e9bitos de quaisquer tributos e contribui\u00e7\u00f5es federais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A nova reda\u00e7\u00e3o dada ao art. 74, \u00a7 3\u00ba, inciso XI da Lei n\u00ba 9.430\/96, faz men\u00e7\u00e3o espec\u00edfica ao cr\u00e9dito oriundo da sistem\u00e1tica da n\u00e3o cumulatividade, n\u00e3o se estendendo, por exemplo, aos cr\u00e9ditos ensejados pela tese do s\u00e9culo, que s\u00e3o oriundos do conceito de receita que integram a base de c\u00e1lculo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No que diz respeito aos cr\u00e9ditos presumidos de PIS e Cofins, foi revogada a possibilidade de ressarcimento em dinheiro e de compensa\u00e7\u00e3o com outros d\u00e9bitos, ainda que de PIS e Cofins, de maneira que foi estabelecida regra diferente da aplic\u00e1vel aos cr\u00e9ditos acumulados originados pela n\u00e3o-cumulatividade, os quais podem ser objeto de ressarcimento e compensa\u00e7\u00e3o, por\u00e9m, apenas para saldo devedor de PIS e Cofins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Governo Federal publicou mat\u00e9ria aduzindo que a MP, sem aumentar tributos, compensa a desonera\u00e7\u00e3o da folha<a href=\"\/#_ftn1\" id=\"_ftnref1\">[1]<\/a>. Contudo, a realidade na pr\u00e1tica mostra o contr\u00e1rio, visto que a revoga\u00e7\u00e3o do cr\u00e9dito presumido de PIS e Cofins resulta no aumento da carga tribut\u00e1ria, ainda que indiretamente, uma vez que os contribuintes vinculados aos produtos anteriormente beneficiados pelo cr\u00e9dito presumido<a href=\"\/#_ftn2\" id=\"_ftnref2\">[2]<\/a> deixaram de contar com direito credit\u00f3rio, passando a custear tributos com a receita auferida, n\u00e3o mais com saldo credor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Desse modo, a agroind\u00fastria, a ind\u00fastria farmac\u00eautica e o setor de combust\u00edveis dever\u00e3o sentir os impactos das disposi\u00e7\u00f5es trazidas pela MP n\u00ba 1.227\/2024, especialmente pela altera\u00e7\u00e3o abrupta sem observ\u00e2ncia \u00e0 anterioridade tribut\u00e1ria aplic\u00e1vel as contribui\u00e7\u00f5es sociais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, a MP alterou o processo administrativo do ITR para que os munic\u00edpios e o Distrito Federal sejam competentes para julg\u00e1-lo, podendo, tamb\u00e9m, celebrar conv\u00eanios com a Receita Federal para delegar a atribui\u00e7\u00e3o de fiscaliza\u00e7\u00e3o, lan\u00e7amento de cr\u00e9ditos tribut\u00e1rios e cobran\u00e7a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em que pese as estipula\u00e7\u00f5es da MP n\u00ba 1.227\/2024 estejam em vigor desde 04\/06\/2024, sua validade est\u00e1 sujeita \u00e0 convers\u00e3o em lei nos pr\u00f3ximos 60 dias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O BVP est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecer d\u00favidas e auxiliar as empresas na defesa de seus interesses contra os efeitos da Medida Provis\u00f3ria n\u00ba 1.227\/2024.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"\/#_ftnref1\" id=\"_ftn1\">[1]<\/a> Dispon\u00edvel no link &lt;https:\/\/www.gov.br\/secom\/pt-br\/assuntos\/noticias\/2024\/06\/sem-aumentar-tributos-governo-apresenta-mp-para-compensar-desoneracao-da-folha&gt;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"\/#_ftnref2\" id=\"_ftn2\">[2]<\/a> Pass\u00edveis de consulta no link &lt; http:\/\/sped.rfb.gov.br\/arquivo\/show\/1637&gt;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MP estabelece novas regras para benef\u00edcios fiscais e compensa\u00e7\u00f5es de tributos pela RF, revogando ressarcimento e compensa\u00e7\u00e3o de cr\u00e9ditos do PIS e COFINS.<\/p>\n","protected":false},"author":1,"featured_media":6904,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6902","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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