{"id":929,"date":"2021-11-25T14:41:00","date_gmt":"2021-11-25T14:41:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=929"},"modified":"2021-12-13T14:42:02","modified_gmt":"2021-12-13T14:42:02","slug":"carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/","title":{"rendered":"Carf: PIS and Cofins are not levied on presumed ICMS credits"},"content":{"rendered":"<p>The counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that PIS and Cofins are not levied on the presumed ICMS credit, as it does not constitute gross revenue. The decision was made by the tiebreaker in favor of the taxpayer.<\/p>\n\n\n\n<p>In the infraction reports, the inspection found that revenues related to presumed ICMS credits, which are considered as investment subsidies, had not been included in the PIS\/Pasep and Cofins calculation basis. The IRS understood that the taxpayer Roche Diagnostica Brasil Ltda. did not account for the amounts in the tax incentive reserve \u2013 a requirement to exclude the incentive from the calculation basis for contributions \u2013 and therefore concluded that the tax benefit received would be characterized as a subsidy for costs, in accordance with Normative Opinion CST No. 112\/78, constituting taxable revenue for contributions.<\/p>\n\n\n\n<p>\u201cThe conditions that the company had to meet to be eligible for the incentive that led it to open the unit in Santa Catarina are exhaustive,\u201d said lawyer Eduardo Martinelli Carvalho, in oral arguments.<\/p>\n\n\n\n<p>The conditions include creating a branch in Santa Catarina, using the state structure for its foreign trade operations, committing to a minimum annual turnover, and also contributing monthly to funds for sustainable social and economic development and support for scientific and technological research in the state. The argument was that this was an investment subsidy, not subject to contributions.<\/p>\n\n\n\n<p>The rapporteur, counselor Vanessa Cecconello, understood that \u201cthe ICMS credits granted by the government of the state of Santa Catarina do not constitute gross revenue because they are not granted without reservations or conditions\u201d, ruling out the hypothesis of the incidence of PIS and Cofins.<\/p>\n\n\n\n<p>Furthermore, the judge cited a decision by the STJ which understood that presumed ICMS credit values do not have the nature of revenue, but rather of cost recovery in the form of tax incentives, granted by the state, so that they do not form part of the calculation basis for the required contributions.<\/p>\n\n\n\n<p>Counselor Luiz Eduardo de Oliveira Santos raised a divergence because the report did not include \u201cthe allocation of the subsidy amount to the tax incentive reserve, as provided for in article 195\u00ba A of Law n\u00ba 6404\/76, which I understand to be a necessary condition for non-taxation, as it guarantees the impossibility of distributing the amounts and their effective control over time, in accordance with laws n\u00ba 11941\/19 and 12973\/14, in force in the assessment periods under analysis\u201d.<\/p>\n\n\n\n<p>The process is 10314.722529\/2016-73.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms-25112021\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms-25112021<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Os conselheiros da 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entenderam que n\u00e3o incide PIS e Cofins sobre o cr\u00e9dito presumido de ICMS, por n\u00e3o constituir receita bruta. A decis\u00e3o foi tomada pelo desempate pr\u00f3-contribuinte. Nos autos de infra\u00e7\u00e3o, a fiscaliza\u00e7\u00e3o apurou a n\u00e3o inclus\u00e3o na base de c\u00e1lculo do [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[165,90,232,231,233],"class_list":["post-929","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-carf","tag-cofins","tag-credito-presumido","tag-decisoes","tag-naoincidencia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: n\u00e3o incide PIS e Cofins sobre cr\u00e9dito presumido de ICMS - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: n\u00e3o incide PIS e Cofins sobre cr\u00e9dito presumido de ICMS - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Os conselheiros da 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entenderam que n\u00e3o incide PIS e Cofins sobre o cr\u00e9dito presumido de ICMS, por n\u00e3o constituir receita bruta. A decis\u00e3o foi tomada pelo desempate pr\u00f3-contribuinte. Nos autos de infra\u00e7\u00e3o, a fiscaliza\u00e7\u00e3o apurou a n\u00e3o inclus\u00e3o na base de c\u00e1lculo do [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2021-11-25T14:41:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-13T14:42:02+00:00\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Carf: n\u00e3o incide PIS e Cofins sobre cr\u00e9dito presumido de ICMS\",\"datePublished\":\"2021-11-25T14:41:00+00:00\",\"dateModified\":\"2021-12-13T14:42:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/\"},\"wordCount\":471,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"keywords\":[\"#CARF\",\"#Cofins\",\"#credito presumido\",\"#decis\u00f5es\",\"#n\u00e3oincid\u00eancia\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/\",\"url\":\"https:\/\/www.hsce.com.br\/carf-nao-incide-pis-e-cofins-sobre-credito-presumido-de-icms\/\",\"name\":\"Carf: n\u00e3o incide PIS e Cofins sobre cr\u00e9dito presumido de ICMS - 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