{"id":59252,"date":"2025-08-13T17:34:13","date_gmt":"2025-08-13T20:34:13","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=59252"},"modified":"2025-11-12T11:28:48","modified_gmt":"2025-11-12T14:28:48","slug":"credito-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/credito-de-pis-cofins\/","title":{"rendered":"apropria\u00e7\u00e3o extempor\u00e2nea de cr\u00e9dito de PIS\/Cofins"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"59252\" class=\"elementor elementor-59252\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-38bd5faa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38bd5faa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a315cef\" data-id=\"a315cef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69d29e2 elementor-widget elementor-widget-text-editor\" data-id=\"69d29e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Forma de apropria\u00e7\u00e3o<\/span><\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc29d73\" data-id=\"bc29d73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06b0446 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"06b0446\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Ao se deparar com despesas incorridas que poderiam ter gerado cr\u00e9ditos de PIS\/Cofins no passado, os contribuintes t\u00eam duas op\u00e7\u00f5es: (i) retificar suas obriga\u00e7\u00f5es acess\u00f3rias e reconhecer os cr\u00e9ditos em cada um dos per\u00edodos retificados; ou (ii) n\u00e3o retificar as obriga\u00e7\u00f5es acess\u00f3rias e reconhecer os cr\u00e9ditos de maneira extempor\u00e2nea no m\u00eas corrente.<\/span><\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-15a5c6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a5c6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc9a4ef\" data-id=\"bc9a4ef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22f6e71 elementor-widget elementor-widget-text-editor\" data-id=\"22f6e71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Efeitos de cada op\u00e7\u00e3o<\/span><\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65db5bf\" data-id=\"65db5bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8dd297 elementor-widget elementor-widget-text-editor\" data-id=\"f8dd297\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Imagine despesas recorrentes (ex. frete), incorridas mensalmente nos \u00faltimos anos, mas cuja apropria\u00e7\u00e3o fiscal deixou de ser feita, porque controvertida \u00e0 \u00e9poca. Decidindo-se pelo creditamento, a op\u00e7\u00e3o (i) exigir\u00e1 a retifica\u00e7\u00e3o de DACON, DCTF e EFD-Contribui\u00e7\u00f5es ref. cada per\u00edodo de apura\u00e7\u00e3o. Em compensa\u00e7\u00e3o, eventual ind\u00e9bito apurado ser\u00e1 acrescido de juros Selic. J\u00e1 na apropria\u00e7\u00e3o no per\u00edodo corrente do valor total dos cr\u00e9ditos a que se refere a op\u00e7\u00e3o (ii), evita-se a burocracia de retifica\u00e7\u00e3o e a imposi\u00e7\u00e3o de multa por descumprimento de obriga\u00e7\u00f5es acess\u00f3rias, mas os juros s\u00e3o perdidos.<\/span><\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-669e1f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"669e1f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a1de06\" data-id=\"6a1de06\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ddc9ce elementor-widget elementor-widget-text-editor\" data-id=\"7ddc9ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Posi\u00e7\u00e3o da RFB<\/span><\/span><\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bfd5135\" data-id=\"bfd5135\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d96b2 elementor-widget elementor-widget-text-editor\" data-id=\"52d96b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Para as autoridades fiscais, somente a op\u00e7\u00e3o (i) \u00e9 admiss\u00edvel. A RFB entende que a apropria\u00e7\u00e3o extempor\u00e2nea \u00e9 poss\u00edvel, se feita dentro do prazo decadencial e mediante retifica\u00e7\u00e3o das declara\u00e7\u00f5es fiscais dos per\u00edodos competentes (SC Cosit 54\/21, 355\/17).<\/span><\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6945357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6945357\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19d967e\" data-id=\"19d967e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-338ea08 elementor-widget elementor-widget-text-editor\" data-id=\"338ea08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Posi\u00e7\u00e3o do CARF<\/span><\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-569380f\" data-id=\"569380f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f81b833 elementor-widget elementor-widget-text-editor\" data-id=\"f81b833\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">A jurisprud\u00eancia administrativa do CARF \u00e9 oscilante. De um lado, h\u00e1 decis\u00f5es alinhadas \u00e0 RFB que exigem a retifica\u00e7\u00e3o de declara\u00e7\u00f5es pret\u00e9ritas, com fundamento em normas infralegais, para garantir certeza e liquidez da origem dos cr\u00e9ditos e evitar seu duplo aproveitamento. De outro, h\u00e1 decis\u00f5es que admitem o aproveitamento de cr\u00e9ditos de PIS\/Cofins fora do m\u00eas de compet\u00eancia, tratando a retifica\u00e7\u00e3o como faculdade do contribuinte, e n\u00e3o como condi\u00e7\u00e3o obrigat\u00f3ria.<\/span><\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2b0e912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0e912\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-07d7d4d\" data-id=\"07d7d4d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce2c73c elementor-widget elementor-widget-text-editor\" data-id=\"ce2c73c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Posi\u00e7\u00e3o da Justi\u00e7a<\/span>\u00a0<\/span><\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6eda0d\" data-id=\"a6eda0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-375044b elementor-widget elementor-widget-text-editor\" data-id=\"375044b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">N\u00e3o se pode afirmar que existe uma jurisprud\u00eancia judicial formada sobre o tema. N\u00e3o h\u00e1 precedentes que analisaram a fundo emitidos pelos tribunais superiores (principalmente STJ). No \u00e2mbito dos Tribunais Regionais Federais, os julgados tamb\u00e9m s\u00e3o esparsos. Os poucos existentes seguem a posi\u00e7\u00e3o da RFB.<\/span><\/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<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fe3071d e-flex e-con-boxed e-con e-parent\" data-id=\"fe3071d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7cd6ea4 e-flex e-con-boxed e-con e-parent\" data-id=\"7cd6ea4\" data-element_type=\"container\" id=\"form-container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0d67c57 e-con-full e-flex e-con e-child\" data-id=\"0d67c57\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a0b733a e-con-full e-flex e-con e-child\" data-id=\"a0b733a\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9d97246 e-con-full e-flex e-con e-child\" data-id=\"9d97246\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66af10b elementor-widget elementor-widget-image\" data-id=\"66af10b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_royalties.pdf\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"1086\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 768 1086'%2F%3E\" data-src=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-768x1086.png\" class=\"lazy-load attachment-medium_large size-medium_large wp-image-59259\" alt=\"\" data-srcset=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-768x1086.png 768w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-212x300.png 212w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-724x1024.png 724w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-1087x1536.png 1087w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-1449x2048.png 1449w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos-1320x1866.png 1320w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_pis-cofins-extemporaneos.png 1536w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c121a27 e-con-full e-flex e-con e-child\" data-id=\"c121a27\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ea0d6a9 e-con-full e-flex e-con e-child\" data-id=\"ea0d6a9\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element 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Atuou como Conselheiro Titular da 2\u00aa Se\u00e7\u00e3o de Julgamento do Conselho Administrativo de Recursos Fiscais (CARF).","url":"https:\/\/tributanaotributa.com.br\/en\/author\/sperling-advogados\/"}]}},"_links":{"self":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/59252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/comments?post=59252"}],"version-history":[{"count":1,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/59252\/revisions"}],"predecessor-version":[{"id":59675,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/59252\/revisions\/59675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/media\/59254"}],"wp:attachment":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/media?parent=59252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/categories?post=59252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/tags?post=59252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}