{"id":337,"date":"2021-03-02T12:01:00","date_gmt":"2021-03-02T15:01:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=337"},"modified":"2021-03-25T11:45:24","modified_gmt":"2021-03-25T14:45:24","slug":"receita-federal-fara-auditoria-nacional-sobre-uso-de-creditos-de-pis-cofins-sem-icms","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=337","title":{"rendered":"Receita Federal far\u00e1 auditoria nacional sobre uso de cr\u00e9ditos de PIS\/Cofins sem ICMS"},"content":{"rendered":"\n

A Receita Federal criou uma equipe nacional de auditoria para tratar exclusivamente dos cr\u00e9ditos usados pelos contribuintes que s\u00e3o decorrentes das a\u00e7\u00f5es judiciais sobre a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 a chamada tese do s\u00e9culo. A informa\u00e7\u00e3o consta na Portaria n\u00ba 10, publicada em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial de ontem.<\/p>\n\n\n\n

As empresas usaram, no ano passado, R$ 63,6 bilh\u00f5es em cr\u00e9ditos tribut\u00e1rios decorrentes de disputas judiciais. Esse montante supera em 174% o que havia sido registrado no ano anterior, 2019, quando as decis\u00f5es judiciais representaram R$ 23,2 bilh\u00f5es em compensa\u00e7\u00f5es \u2014 o uso de cr\u00e9ditos para pagar tributos.<\/p>\n\n\n\n

Essa foi uma das informa\u00e7\u00f5es em destaque no relat\u00f3rio da arrecada\u00e7\u00e3o de 2020, divulgado no m\u00eas de janeiro pela Receita Federal. Na ocasi\u00e3o, o subsecret\u00e1rio de Arrecada\u00e7\u00e3o, Cadastro e Atendimento da Receita Federal, Frederico Faber, havia afirmado que o forte crescimento das compensa\u00e7\u00f5es est\u00e1 relacionado \u00e0 chamada \u201ctese do s\u00e9culo\u201d.<\/p>\n\n\n\n

A a\u00e7\u00e3o da Receita Federal, agora, portanto, visa reduzir o impacto dessa conta nos cofres da Uni\u00e3o.<\/p>\n\n\n\n

A nova equipe de auditoria ficar\u00e1 vinculada \u00e0 Coordena\u00e7\u00e3o-Geral de Arrecada\u00e7\u00e3o e de Direito Credit\u00f3rio (Codar). Esses profissionais ser\u00e3o respons\u00e1veis pela an\u00e1lise do direito aos cr\u00e9ditos e das declara\u00e7\u00f5es de compensa\u00e7\u00e3o emitidas pelos contribuintes.<\/p>\n\n\n\n

Tamb\u00e9m consta na portaria que a decis\u00e3o que resultar no reconhecimento de cr\u00e9ditos em valor superior a R$ 5 milh\u00f5es ser\u00e3o proferidas por dois auditores fiscais.<\/p>\n\n\n\n

A equipe ainda far\u00e1 o lan\u00e7amento de tributos e multas \u2014 caso haja erro nas declara\u00e7\u00f5es dos contribuintes \u2014 e, se necess\u00e1rio, encaminhar\u00e1 para o Minist\u00e9rio P\u00fablico as representa\u00e7\u00f5es fiscais para fins penais.<\/p>\n\n\n\n

As atividades dessa equipe de auditoria nacional ser\u00e3o realizadas por 12 meses, prazo que poder\u00e1 ser prorrog\u00e1vel se o \u00f3rg\u00e3o entender necess\u00e1rio.<\/p>\n\n\n\n

Contexto<\/p>\n\n\n\n

A exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 que vem gerando um grande volume de cr\u00e9ditos tribut\u00e1rios aos contribuintes \u2014 est\u00e1 amparada em uma decis\u00e3o do Supremo Tribunal Federal (STF) do ano de 2017.<\/p>\n\n\n\n

Contudo, esse julgamento ainda n\u00e3o est\u00e1 encerrado. O desfecho depende da an\u00e1lise de um recurso (embargos de declara\u00e7\u00e3o) apresentado pela Fazenda Nacional. Nos tribunais regionais federais, no entanto, os processos est\u00e3o tramitando e, por esse motivo, as empresas est\u00e3o obtendo decis\u00e3o final (tr\u00e2nsito em julgado) dos seus casos.<\/p>\n\n\n\n

O tr\u00e2nsito em julgado serve como passaporte para as compensa\u00e7\u00f5es. A empresa calcula o que entende ter direito e faz a habilita\u00e7\u00e3o do cr\u00e9dito perante a Receita Federal. Trata-se de um processo mais formal porque o Fisco n\u00e3o verifica, naquele momento, se os valores est\u00e3o corretos, por exemplo.<\/p>\n\n\n\n

Com isso, a empresa passa a ter o direito de usar os cr\u00e9ditos para pagar quaisquer tributos federais. Mas o Fisco ainda tem prazo de cinco anos para fiscalizar e pode contestar o cr\u00e9dito se entender, por exemplo, que o contribuinte prestou informa\u00e7\u00f5es erradas.<\/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

Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n

Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique aqui<\/a> e pe\u00e7a a sua.<\/p>\n\n\n\n

Nos acompanhe nas redes sociais: Facebook<\/a> | Instagram<\/a> | Linkedin<\/a><\/p>\n\n\n\n

J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

A Receita Federal criou uma equipe nacional de auditoria para tratar exclusivamente dos cr\u00e9ditos usados pelos contribuintes que s\u00e3o decorrentes das a\u00e7\u00f5es judiciais sobre a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 a chamada tese do s\u00e9culo. A informa\u00e7\u00e3o consta na Portaria n\u00ba 10, publicada em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial […]<\/p>\n","protected":false},"author":3,"featured_media":544,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-337","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":"\nReceita Federal far\u00e1 auditoria nacional sobre uso de cr\u00e9ditos de PIS\/Cofins sem 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.ayadvogados.com.br\/?p=337\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita Federal far\u00e1 auditoria nacional sobre uso de cr\u00e9ditos de PIS\/Cofins sem ICMS - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"A Receita Federal criou uma equipe nacional de auditoria para tratar exclusivamente dos cr\u00e9ditos usados pelos contribuintes que s\u00e3o decorrentes das a\u00e7\u00f5es judiciais sobre a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 a chamada tese do s\u00e9culo. 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