Post by xyz3500 on Feb 22, 2024 7:55:38 GMT 1
It is possible to credit PIS and Cofins on the amount paid in the previous stage as ICMS-ST, based on the principle of non-cumulativity, since such amount is considered the cost of acquiring the merchandise. The understanding was signed this Tuesday (10/15) by the 1st Panel of the Superior Court of Justice. STJ STJ allows PIS and Cofins credits STJ In return for the vote, minister Benedito Gonçalves fully followed the divergence inaugurated by minister Regina Helena Costa. "In the non-cumulative system, it is not necessary, to determine the credit, that the aforementioned contributions have been incurred in the previous stage of the production chain, and the value of the anticipated state tax is part of the cost of acquiring the merchandise intended for sale", he understood. the minister.
Vote Overdue Minister Sérgio Kukina, on the other hand, followed the vote of the rapporteur, minister Gurgel de Faria. For him, article 3, §2, II, of Law 10,637/2002 is clear in stating that the value of the acquisition of goods or services not subject to contribution payment will not be entitled to credit. In May, the rapporteur voted in accordance with the understanding of the Israel Mobile Number List Federal Revenue Service. For the minister, there would be no right to credit on the portion referring to ICMS-ST. "I defend the ICMS-Tax Replacement discount, which would reduce the amount to which the taxpayer would be entitled to settle tax debts. For the Revenue, if there was R$70 in ICMS-ST, for example, the credit for payment of PIS and Cofins would be R$30", he said.
In the assessment of tax expert Lucas Heck , partner at the firm Machado Schütz & Heck Advogados Associados, which is sponsoring the action, “fortunately the panel applied in the trial the same legal rationality that the Federal Revenue of Brazil itself presents, in cases in which it authorizes the right to crediting PIS and Cofins on the IPI value. According to the tax expert, “in the case of goods acquired for resale, the non-cumulative nature must respect the indirect subtractive method, in which the taxpayer may deduct, from the value of the contribution due, credits calculated in relation to the goods and services acquired, costs, expenses and charges. "This is the essence of non-cumulativeness with regard to the economic activity of resale of goods, which consists of comparing expenses received when reselling this merchandise, regardless of how much was collected in the previous stage under the heading of such contribution he says.
Vote Overdue Minister Sérgio Kukina, on the other hand, followed the vote of the rapporteur, minister Gurgel de Faria. For him, article 3, §2, II, of Law 10,637/2002 is clear in stating that the value of the acquisition of goods or services not subject to contribution payment will not be entitled to credit. In May, the rapporteur voted in accordance with the understanding of the Israel Mobile Number List Federal Revenue Service. For the minister, there would be no right to credit on the portion referring to ICMS-ST. "I defend the ICMS-Tax Replacement discount, which would reduce the amount to which the taxpayer would be entitled to settle tax debts. For the Revenue, if there was R$70 in ICMS-ST, for example, the credit for payment of PIS and Cofins would be R$30", he said.
In the assessment of tax expert Lucas Heck , partner at the firm Machado Schütz & Heck Advogados Associados, which is sponsoring the action, “fortunately the panel applied in the trial the same legal rationality that the Federal Revenue of Brazil itself presents, in cases in which it authorizes the right to crediting PIS and Cofins on the IPI value. According to the tax expert, “in the case of goods acquired for resale, the non-cumulative nature must respect the indirect subtractive method, in which the taxpayer may deduct, from the value of the contribution due, credits calculated in relation to the goods and services acquired, costs, expenses and charges. "This is the essence of non-cumulativeness with regard to the economic activity of resale of goods, which consists of comparing expenses received when reselling this merchandise, regardless of how much was collected in the previous stage under the heading of such contribution he says.