{"id":2118,"date":"2022-05-06T17:54:40","date_gmt":"2022-05-06T20:54:40","guid":{"rendered":"http:\/\/34.239.117.254\/?p=2118"},"modified":"2022-05-06T17:54:40","modified_gmt":"2022-05-06T20:54:40","slug":"exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=2118","title":{"rendered":"Exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ E CSLL"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Com o julgamento da tese do s\u00e9culo, que concluiu que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS\/COFINS, muitas outras discuss\u00f5es surgiram, dentre elas o da possibilidade de exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL recolhidos por empresas que optaram pelo regime do Lucro Presumido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso porque, nesses casos, as empresas utilizam como base de c\u00e1lculo desses dois tributos a mesma base de c\u00e1lculo do PIS\/COFINS e que \u00e9 a receita bruta da empresa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para definir se \u00e9 poss\u00edvel ou n\u00e3o a exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSSL, o STJ incluiu no rito de julgamento de recursos repetitivos os Recursos Especiais 1.767.631, 1.772.634 e 1.772.470.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quer saber mais sobre os benef\u00edcios fiscais relacionados ao PAT? Ou\u00e7a abaixo o 39\u00ba epis\u00f3dio completo do DinCast com a explica\u00e7\u00e3o da advogada da Amaral, Yazbek Advogados, Dra. Mayara Lobo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E para mais informa\u00e7\u00f5es, ou\u00e7a abaixo o 39\u00ba epis\u00f3dio do DinCast com a explica\u00e7\u00e3o da advogada da Amaral, Yazbek Advogados, Dra. Mayara Lobo.&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-spotify wp-block-embed-spotify wp-embed-aspect-21-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Spotify Embed: Exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ E CSLL \" style=\"border-radius: 12px\" width=\"100%\" height=\"152\" frameborder=\"0\" allowfullscreen allow=\"autoplay; clipboard-write; encrypted-media; fullscreen; picture-in-picture\" src=\"https:\/\/open.spotify.com\/embed\/episode\/3wjUCY3vQiMYEXX2wEKIDI?si=15b7fba7d7364e5e&#038;utm_source=oembed\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A Amaral,&nbsp;Yazbek, OAB\/PR 762, possui 36 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.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Av. C\u00e2ndido Hartmann, 50 \u2013&nbsp;Bigorrilho&nbsp;| Curitiba-PR&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assine nossa&nbsp;<a href=\"http:\/\/ayadvogados.com.br\/contato\/\">Newsletter<\/a>&nbsp;e fique por dentro das novidades!&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica?&nbsp;<a href=\"http:\/\/ayadvogados.com.br\/revista\/\">Clique&nbsp;aqui&nbsp;e pe\u00e7a a sua<\/a>.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nos acompanhe nas redes sociais:&nbsp;<a href=\"https:\/\/www.facebook.com\/AYadvogados\">Facebook<\/a>&nbsp;|&nbsp;<a href=\"https:\/\/www.instagram.com\/ayadvogados\/\">Instagram<\/a>&nbsp;|&nbsp;<a href=\"https:\/\/www.linkedin.com\/company\/amaral-yazbek-advogados\">Linkedin<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios?&nbsp;<a href=\"https:\/\/www.youtube.com\/channel\/UCu2Mpu32ht8DEN8OFRXYMyw\">Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Com o julgamento da tese do s\u00e9culo, que concluiu que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS\/COFINS, muitas outras discuss\u00f5es surgiram, dentre elas o da possibilidade de exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL recolhidos por empresas que optaram pelo regime do Lucro Presumido. Isso porque, nesses casos, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dincast"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ E CSLL - 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.ayadvogados.com.br\/?p=2118\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ E CSLL - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Com o julgamento da tese do s\u00e9culo, que concluiu que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS\/COFINS, muitas outras discuss\u00f5es surgiram, dentre elas o da possibilidade de exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL recolhidos por empresas que optaram pelo regime do Lucro Presumido. 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Isso porque, nesses casos,&hellip;","_links":{"self":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/2118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2118"}],"version-history":[{"count":4,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/2118\/revisions"}],"predecessor-version":[{"id":2122,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/2118\/revisions\/2122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/media\/2101"}],"wp:attachment":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}