{"id":5915,"date":"2023-01-27T17:42:08","date_gmt":"2023-01-27T17:42:08","guid":{"rendered":"https:\/\/lataxnet.net\/es\/?p=5915"},"modified":"2023-02-14T17:43:27","modified_gmt":"2023-02-14T17:43:27","slug":"brazil-medida-provisoria-regulamenta-nao-inclusao-do-icms-na-base-de-calculo-do-pis-e-da-cofins","status":"publish","type":"post","link":"https:\/\/lataxnet.net\/es\/brazil-medida-provisoria-regulamenta-nao-inclusao-do-icms-na-base-de-calculo-do-pis-e-da-cofins\/","title":{"rendered":"Brazil: Medida Provis\u00f3ria Regulamenta N\u00e3o Inclus\u00e3o do ICMS na Base de C\u00e1lculo do PIS e da COFINS"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"margin-top:10px;margin-bottom:15px;\"><h3 class=\"title-heading-left\" style=\"margin:0;\">Brazil: Medida Provis\u00f3ria Regulamenta N\u00e3o Inclus\u00e3o do ICMS na Base de C\u00e1lculo do PIS e da COFINS<\/h3><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"margin-top:10px;margin-bottom:15px;\"><h5 class=\"title-heading-left\" style=\"margin:0;\">Em edi\u00e7\u00e3o extra do DOU de 12\/01\/2023, foi publicada a Medida Provis\u00f3ria n\u00ba 1.159\/2023, que altera as Leis n\u00ba 10.637\/2002 e 10.833\/2003, para tratar dos efeitos decorrentes da n\u00e3o inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS e da COFINS, em desdobramento do quanto decidido pelo Supremo Tribunal Federal (STF) no RE n\u00ba 574.706.<\/h5><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-2 { overflow:visible; }<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>Em 13\/05\/2021, o Plen\u00e1rio do STF concluiu o julgamento do RE n\u00ba 574.706, decidindo que o ICMS destacado em nota fiscal n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e da COFINS. Com efeito, em raz\u00e3o do efeito geral da decis\u00e3o em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es realizadas a partir de 15\/03\/2017, seu teor foi incorporado ao sistema da EFD-Contribui\u00e7\u00f5es e, mais recentemente, de forma expressa na Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.121\/2022, ao regulamentar a base de c\u00e1lculo das contribui\u00e7\u00f5es. Com a Medida Provis\u00f3ria n\u00ba 1.159\/2023, passou-se a prever em lei que o ICMS incidente na opera\u00e7\u00e3o n\u00e3o comp\u00f5e a base de c\u00e1lculo das contribui\u00e7\u00f5es.<br \/>\nRememora-se que, em agosto de 2021, a Receita Federal editou o Parecer COSIT n\u00ba 10\/2021, sustentando que, se o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e da COFINS na venda, n\u00e3o poderia servir de base de c\u00e1lculo dos cr\u00e9ditos da n\u00e3o cumulatividade, apurados sobre as aquisi\u00e7\u00f5es. Este entendimento foi afastado pela Procuradoria-Geral da Fazenda Nacional (PGFN), por meio do Parecer SEI n\u00ba 14.483\/2021\/ME, no qual se consignou que o entendimento fiscal n\u00e3o possu\u00eda amparo no modelo de creditamento das contribui\u00e7\u00f5es delineado nas Leis n\u00ba 10.637\/2002 e 10.833\/2003.<br \/>\nAssim, atendendo ao pleito da Receita Federal, a Medida Provis\u00f3ria introduziu relevante altera\u00e7\u00e3o no c\u00e1lculo dos cr\u00e9ditos da n\u00e3o cumulatividade do PIS e da COFINS, determinando que n\u00e3o dar\u00e1 direito a cr\u00e9dito o valor do ICMS que tenha incidido sobre a opera\u00e7\u00e3o de aquisi\u00e7\u00e3o. Em termos pr\u00e1ticos, para o c\u00e1lculo dos cr\u00e9ditos apurados sobre o valor de aquisi\u00e7\u00e3o dever\u00e1 ser exclu\u00eddo o valor do ICMS que incidiu nesta aquisi\u00e7\u00e3o, reduzindo o montante do cr\u00e9dito em rela\u00e7\u00e3o \u00e0 atual norma.<br \/>\nA redu\u00e7\u00e3o da base de c\u00e1lculo dos cr\u00e9ditos da n\u00e3o cumulatividade produzir\u00e1 efeitos a partir de 01\/05\/2023. De qualquer forma, a Medida Provis\u00f3ria dever\u00e1 ser submetida ao crivo do Congresso Nacional, podendo ou n\u00e3o ser confirmada e convertida em lei.<\/p>\n<p><em>Writers: J\u00falio de Oliveira and Gabriel Caldiron Rezende (Machado Associados)<br \/>\nOriginal: https:\/\/www.machadoassociados.com.br\/pt\/publicacoes\/medida-provisoria-regulamenta-nao-inclusao-do-icms-na-base-de-calculo-do-pis-e-da-cofins\/<\/em><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":5916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[93,86,6],"tags":[85],"_links":{"self":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts\/5915"}],"collection":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/comments?post=5915"}],"version-history":[{"count":1,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts\/5915\/revisions"}],"predecessor-version":[{"id":5917,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts\/5915\/revisions\/5917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/media\/5916"}],"wp:attachment":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/media?parent=5915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/categories?post=5915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/tags?post=5915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}