{"id":1169,"date":"2021-05-21T12:08:24","date_gmt":"2021-05-21T15:08:24","guid":{"rendered":"http:\/\/34.239.117.254\/?p=1169"},"modified":"2021-05-21T12:08:24","modified_gmt":"2021-05-21T15:08:24","slug":"compensacoes-fiscais-crescem-com-exclusao-do-icms","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=1169","title":{"rendered":"Compensa\u00e7\u00f5es fiscais crescem com exclus\u00e3o do ICMS"},"content":{"rendered":"\n

Impulsionadas pela utiliza\u00e7\u00e3o dos cr\u00e9ditos envolvendo a chamada \u201ctese do s\u00e9culo\u201d, a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da Cofins, as compensa\u00e7\u00f5es tribut\u00e1rias feitas pelos contribuintes atingiram R$ 67,592 bilh\u00f5es de janeiro a abril deste ano. Foi um avan\u00e7o real de 40,37% sobre o mesmo per\u00edodo de 2020.<\/p>\n\n\n\n

Desde 2017 at\u00e9 agora, j\u00e1 foram utilizados R$ 117,5 bilh\u00f5es em cr\u00e9ditos associados a essa tese. Desses, R$ 60 bilh\u00f5es s\u00e3o objeto de auditoria pela Receita Federal, informou o subsecret\u00e1rio de Arrecada\u00e7\u00e3o, Cobran\u00e7a e Atendimento, Frederico Igor. Mas esses casos, acrescentou, ter\u00e3o de ser reanalisados a partir do entendimento do Supremo Tribunal Federal (STF).<\/p>\n\n\n\n

No \u00faltimo dia 13, os ministros do STF definiram o alcance da decis\u00e3o tomada em mar\u00e7o de 2017, que exclui o ICMS da base de c\u00e1lculo do PIS e da Cofins e que poderia obrigar o governo federal a devolver R$ 250 bilh\u00f5es aos contribuintes.<\/p>\n\n\n\n

Na chamada modula\u00e7\u00e3o, ficou decidido que s\u00f3 poderiam receber o que foi pago no passado, e fazer as compensa\u00e7\u00f5es, os contribuintes com a\u00e7\u00f5es ajuizadas at\u00e9 a data do julgamento de m\u00e9rito, o que reduz a conta. O valor correto, por\u00e9m, \u00e9 algo que ainda n\u00e3o se conhece.<\/p>\n\n\n\n

\u201cA Receita Federal vai calcular para cada contribuinte\u201d, disse o chefe do Centro de Estudos Tribut\u00e1rios e Aduaneiros da Receita Federal, Claudemir Malaquias. Ele explicou que a decis\u00e3o dos ministros permite in\u00fameras possibilidades particulares, de forma que n\u00e3o \u00e9 poss\u00edvel estimar o impacto.<\/p>\n\n\n\n

O \u00f3rg\u00e3o busca um valor definitivo. Esse ser\u00e1 calculado \u00e0 luz das a\u00e7\u00f5es existentes, considerando o limite temporal de 15 de mar\u00e7o de 2017. Parte dos dados est\u00e3o de posse dos auditores, mas parte ter\u00e1 de ser buscada junto aos contribuintes, segundo Malaquias.<\/p>\n\n\n\n

O subsecret\u00e1rio Frederico Igor informou que a Receita Federal aguarda a publica\u00e7\u00e3o do ac\u00f3rd\u00e3o com a decis\u00e3o do Supremo para fazer uma aplica\u00e7\u00e3o precisa da decis\u00e3o – que tamb\u00e9m envolve o ICMS a ser exclu\u00eddo, o destacado em nota fiscal, geralmente de maior valor do que o efetivamente pago.<\/p>\n\n\n\n

De acordo com dados divulgados ontem pela Receita, a utiliza\u00e7\u00e3o de cr\u00e9ditos decorrentes de a\u00e7\u00f5es judiciais somou R$ 31,52 bilh\u00f5es no quadrimestre. Um crescimento de 127,23%, em valores correntes, sobre igual per\u00edodo de 2020.<\/p>\n\n\n\n

Esses valores foram utilizados principalmente para quitar Imposto de Renda. Os d\u00e9bitos compensados no per\u00edodo somaram R$ 19,945 bilh\u00f5es. \u00c9 um avan\u00e7o de 25,45% sobre o primeiro quadrimestre de 2020.<\/p>\n\n\n\n

No m\u00eas de abril, isoladamente, o volume de cr\u00e9ditos tribut\u00e1rios compensados chegou a R$ 18,537 bilh\u00f5es, um crescimento real de 62,95% sobre abril do ano passado. O destaque foram os cr\u00e9ditos decorrentes de a\u00e7\u00f5es judiciais, que somaram, segundo a Receita Federal, R$ 8,154 bilh\u00f5es no m\u00eas.<\/p>\n\n\n\n

Fonte: Valor<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

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Impulsionadas pela utiliza\u00e7\u00e3o dos cr\u00e9ditos envolvendo a chamada \u201ctese do s\u00e9culo\u201d, a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da Cofins, as compensa\u00e7\u00f5es tribut\u00e1rias feitas pelos contribuintes atingiram R$ 67,592 bilh\u00f5es de janeiro a abril deste ano. Foi um avan\u00e7o real de 40,37% sobre o mesmo per\u00edodo de 2020. Desde 2017 at\u00e9 […]<\/p>\n","protected":false},"author":2,"featured_media":1170,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nCompensa\u00e7\u00f5es fiscais crescem com exclus\u00e3o do ICMS - Amaral, Yazbek Advogados<\/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.34.239.117.254.sslip.io\/?p=1169\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compensa\u00e7\u00f5es fiscais crescem com exclus\u00e3o do ICMS - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Impulsionadas pela utiliza\u00e7\u00e3o dos cr\u00e9ditos envolvendo a chamada \u201ctese do s\u00e9culo\u201d, a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da Cofins, as compensa\u00e7\u00f5es tribut\u00e1rias feitas pelos contribuintes atingiram R$ 67,592 bilh\u00f5es de janeiro a abril deste ano. 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