{"id":58168,"date":"2025-05-12T11:26:41","date_gmt":"2025-05-12T14:26:41","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=58168"},"modified":"2025-10-31T19:10:57","modified_gmt":"2025-10-31T22:10:57","slug":"um-tributo-ao-perdao-a-incidencia-de-pis-cofins-sobre-a-remissao-de-dividas","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/um-tributo-ao-perdao-a-incidencia-de-pis-cofins-sobre-a-remissao-de-dividas\/","title":{"rendered":"Um tributo ao Perd\u00e3o &#8211; A incid\u00eancia de PIS\/COFINS sobre a remiss\u00e3o de d\u00edvidas"},"content":{"rendered":"<p>O <strong>PIS\/COFINS perd\u00e3o de d\u00edvida<\/strong> \u00e9 um tema relevante no direito tribut\u00e1rio, pois envolve a possibilidade de tributa\u00e7\u00e3o sobre cr\u00e9ditos que o credor dispensou por liberalidade. Al\u00e9m disso, o perd\u00e3o, embora carregue car\u00e1ter \u00e9tico e social, pode gerar efeitos tribut\u00e1veis quando se considera a receita do contribuinte.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Conceito de perd\u00e3o de d\u00edvida<\/h3>\n\n\n\n<p>No Direito Privado, o perd\u00e3o de d\u00edvida ocorre quando o credor renuncia voluntariamente ao recebimento de determinado cr\u00e9dito. Portanto, esse ato reflete a supera\u00e7\u00e3o da mera rela\u00e7\u00e3o jur\u00eddica obrigacional e expressa um gesto de miseric\u00f3rdia ou reconcilia\u00e7\u00e3o entre as partes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Enquadramento cont\u00e1bil da remiss\u00e3o<\/h3>\n\n\n\n<p>Do ponto de vista cont\u00e1bil, \u00e9 essencial analisar o cr\u00e9dito perdoado sob a \u00f3tica do conceito de receita. Assim, a contabiliza\u00e7\u00e3o correta influencia diretamente a tributa\u00e7\u00e3o, diferenciando receitas cont\u00e1beis das receitas efetivamente tribut\u00e1veis para fins de PIS\/COFINS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Diferen\u00e7a entre receita cont\u00e1bil e tribut\u00e1vel<\/h3>\n\n\n\n<p>Existe uma assimetria entre a receita cont\u00e1bil, registrada nos livros da empresa, e a receita tribut\u00e1vel, que define a base de c\u00e1lculo das contribui\u00e7\u00f5es. Por outro lado, o Supremo Tribunal Federal e a doutrina indicam que nem toda receita cont\u00e1bil gera fato gerador de PIS\/COFINS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Precedentes do CARF sobre perd\u00e3o de d\u00edvida<\/h3>\n\n\n\n<p>O Conselho Administrativo de Recursos Fiscais (CARF) analisou diversos casos recentes sobre a incid\u00eancia de PIS\/COFINS em cr\u00e9ditos perdoados. Consequentemente, os julgados destacam a import\u00e2ncia de observar a natureza do cr\u00e9dito, a liberalidade do credor e a classifica\u00e7\u00e3o cont\u00e1bil correta para determinar se h\u00e1 fato gerador.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Conclus\u00e3o<\/h3>\n\n\n\n<p>O <strong>PIS\/COFINS perd\u00e3o de d\u00edvida<\/strong> exige an\u00e1lise criteriosa sob os aspectos jur\u00eddico, cont\u00e1bil e tribut\u00e1rio. Portanto, a correta caracteriza\u00e7\u00e3o do cr\u00e9dito perdoado e a observ\u00e2ncia dos precedentes do CARF s\u00e3o essenciais para evitar autua\u00e7\u00f5es e garantir seguran\u00e7a jur\u00eddica aos contribuintes.<\/p>","protected":false},"excerpt":{"rendered":"<p>O PIS\/COFINS perd\u00e3o de d\u00edvida \u00e9 um tema relevante no direito tribut\u00e1rio, pois envolve a possibilidade de tributa\u00e7\u00e3o sobre cr\u00e9ditos que o credor dispensou por liberalidade. Al\u00e9m disso, o perd\u00e3o, embora carregue car\u00e1ter \u00e9tico e social, pode gerar efeitos tribut\u00e1veis quando se considera a receita do contribuinte. Conceito de perd\u00e3o de d\u00edvida No Direito Privado,&hellip;<\/p>","protected":false},"author":2,"featured_media":58143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[337],"tags":[339,348,341],"class_list":["post-58168","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-https-tributanaotributa-com-br-artigos","tag-artigos","tag-dividas","tag-tributa","category-337","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PIS\/COFINS perd\u00e3o de d\u00edvida<\/title>\n<meta name=\"description\" content=\"Entenda a incid\u00eancia de PIS\/COFINS sobre o perd\u00e3o de d\u00edvida, an\u00e1lise cont\u00e1bil, jur\u00eddica e precedentes do CARF sobre remiss\u00e3o de cr\u00e9ditos.\" \/>\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\/um-tributo-ao-perdao-a-incidencia-de-pis-cofins-sobre-a-remissao-de-dividas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PIS\/COFINS perd\u00e3o de d\u00edvida\" \/>\n<meta property=\"og:description\" content=\"Entenda a incid\u00eancia de PIS\/COFINS sobre o perd\u00e3o de d\u00edvida, an\u00e1lise cont\u00e1bil, jur\u00eddica e precedentes do CARF sobre remiss\u00e3o de cr\u00e9ditos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tributanaotributa.com.br\/en\/um-tributo-ao-perdao-a-incidencia-de-pis-cofins-sobre-a-remissao-de-dividas\/\" \/>\n<meta property=\"og:site_name\" content=\"Tributa N\u00e3o Tributa\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-12T14:26:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-31T22:10:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/05\/Captura-de-Tela-44.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"789\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"F\u00e1bio Piovesan Bozza\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"F\u00e1bio Piovesan Bozza\" \/>\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:\/\/tributanaotributa.com.br\/um-tributo-ao-perdao-a-incidencia-de-pis-cofins-sobre-a-remissao-de-dividas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/um-tributo-ao-perdao-a-incidencia-de-pis-cofins-sobre-a-remissao-de-dividas\/\"},\"author\":{\"name\":\"F\u00e1bio Piovesan Bozza\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/460dcf1d815adf0fb9667b907e738d0e\"},\"headline\":\"Um tributo ao Perd\u00e3o &#8211; 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