{"id":57313,"date":"2025-02-06T12:56:36","date_gmt":"2025-02-06T15:56:36","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57313"},"modified":"2025-11-02T09:49:15","modified_gmt":"2025-11-02T12:49:15","slug":"exclusao-do-icms-da-base-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/exclusao-do-icms-da-base-do-pis-cofins\/","title":{"rendered":"Exclusion of ICMS from the PIS\/Cofins base"},"content":{"rendered":"
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A “tese do s\u00e9culo”<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Em 13\/05\/2021, o STF definiu, em precedente vinculante, que o ICMS a ser exclu\u00eddo \u00e9 o destacado (e n\u00e3o o pago) e que a tese da exclus\u00e3o do ICMS, como regra, s\u00f3 vale “para frente”, a partir de 15\/03\/2017, salvo se o contribuinte tiver ajuizado a\u00e7\u00e3o judicial ou medida administrativa at\u00e9 essa data, caso em que a decis\u00e3o valer\u00e1 tamb\u00e9m “para tr\u00e1s” (permitindo-se a restitui\u00e7\u00e3o do ind\u00e9bito dos 5 anos anteriores \u00e0 distribui\u00e7\u00e3o da a\u00e7\u00e3o). Vide Parecer 7.698\/21 e Despacho 246\/21, ambos da PGFN.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tributa\u00e7\u00e3o do ind\u00e9bito – principal<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Como regra, o ind\u00e9bito recuperado n\u00e3o se submete a IRPJ\/CSLL ou a PIS\/Cofins. Excepcionalmente, haver\u00e1 IRPJ\/CSLL se tais valores tiverem sido computados, no passado, como despesas dedut\u00edveis no lucro real. A incid\u00eancia se dar\u00e1 no momento do tr\u00e2nsito em julgado da decis\u00e3o judicial que definir o valor a ser restitu\u00eddo (ADI SRF 25\/03). Se n\u00e3o definir e houver compensa\u00e7\u00e3o administrativa, todo o valor do ind\u00e9bito dever\u00e1 ser tributado por ocasi\u00e3o da primeira compensa\u00e7\u00e3o (SC Cosit 183\/21).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tributa\u00e7\u00e3o do ind\u00e9bito – juros<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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J\u00e1 os juros relacionados ao ind\u00e9bito recuperado s\u00e3o considerados receita nova pelo Fisco e, como tal, submetem-se a IRPJ\/CSLL e a PIS\/Cofins (ADI SRF 25\/03). Tratava-se de tema controvertido, uma vez que o Supremo havia afastado a incid\u00eancia para fins de IRPJ\/CSLL no Tema STF 962 (com modula\u00e7\u00e3o de efeitos). Em rela\u00e7\u00e3o ao PIS\/Cofins, entretanto, o Supremo entendeu tratar-se de mat\u00e9ria infraconstitucional, levando a quest\u00e3o para o STJ que, no ano passado, decidiu pela legalidade da incid\u00eancia (Tema STJ 1.267).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Cr\u00e9dito nas aquisi\u00e7\u00f5es (at\u00e9 maio\/23)<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A exclus\u00e3o ou n\u00e3o do ICMS sobre o valor das aquisi\u00e7\u00f5es, para fins de creditamento de PIS\/Cofins, \u00e9 um ponto que n\u00e3o foi objeto de aprecia\u00e7\u00e3o pelo precedente judicial. H\u00e1 argumentos favor\u00e1veis e contr\u00e1rios \u00e0 exclus\u00e3o, mas nota-se a tend\u00eancia nas decis\u00f5es judiciais pela integra\u00e7\u00e3o do ICMS no cr\u00e9dito em rela\u00e7\u00f5es a opera\u00e7\u00f5es realizadas at\u00e9 maio\/23.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Cr\u00e9dito nas aquisi\u00e7\u00f5es (a partir de abril\/23)<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A partir de abril\/2023, passou a vigorar a revoga\u00e7\u00e3o legal expressa, implementada pela Lei 14.592\/23, do direito de considerar o ICMS no c\u00e1lculo dos cr\u00e9ditos de PIS\/Cofins sobre o valor das aquisi\u00e7\u00f5es de bens.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Reflections of debt recovery<\/p>","protected":false},"author":2,"featured_media":57327,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nExclus\u00e3o do ICMS: 5 pontos sobre o PIS\/Cofins<\/title>\n<meta name=\"description\" content=\"Saiba tudo sobre a exclus\u00e3o do ICMS da base do PIS\/Cofins, a tese do s\u00e9culo, seus efeitos retroativos e impactos fiscais para empresas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/exclusao-do-icms-da-base-do-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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