{"id":2017,"date":"2017-07-06T09:18:49","date_gmt":"2017-07-06T12:18:49","guid":{"rendered":"https:\/\/www.contab.com.br\/sis\/?p=2017"},"modified":"2017-07-06T09:18:49","modified_gmt":"2017-07-06T12:18:49","slug":"pis-e-cofins-receita-federal-diz-nao-a-exclusao-do-icms-da-base-de-calculo","status":"publish","type":"post","link":"https:\/\/www.contab.com.br\/sis\/pis-e-cofins-receita-federal-diz-nao-a-exclusao-do-icms-da-base-de-calculo\/","title":{"rendered":"PIS e COFINS &#8211; Receita Federal diz n\u00e3o a exclus\u00e3o do ICMS da base de c\u00e1lculo"},"content":{"rendered":"<h3><strong>A Receita Federal mant\u00e9m posi\u00e7\u00e3o de que ainda n\u00e3o \u00e9 permitido excluir o\u00a0ICMS\u00a0da\u00a0base de c\u00e1lculo\u00a0do\u00a0PIS\u00a0e da COFINS<\/strong><\/h3>\n<div>\u00a0A Receita Federal, por meio da\u00a0Solu\u00e7\u00e3o de Consulta n\u00ba 6.032\/2017 (DOU de 05\/07) disse n\u00e3o a exclus\u00e3o do\u00a0ICMS\u00a0da\u00a0base de c\u00e1lculo\u00a0do\u00a0PIS\u00a0e da COFINS<\/div>\n<div><\/div>\n<p><!--more--><\/p>\n<div>Para a Receita Federal\u00a0<strong>o ICMS<\/strong>\u00a0devido pela pessoa jur\u00eddica na condi\u00e7\u00e3o de contribuinte do imposto (em virtude de opera\u00e7\u00f5es ou presta\u00e7\u00f5es pr\u00f3prias)\u00a0<strong>comp\u00f5e a sua receita bruta<\/strong>, n\u00e3o havendo previs\u00e3o legal que possibilite a sua exclus\u00e3o da\u00a0base de c\u00e1lculo\u00a0n\u00e3o cumulativa do\u00a0PIS\u00a0e da\u00a0Cofins devidos nas opera\u00e7\u00f5es realizadas no mercado interno.<\/div>\n<div>A edi\u00e7\u00e3o de ato declarat\u00f3rio\u00a0pelo Procurador-Geral da Fazenda Nacional, aprovado pelo Ministro de Estado da Fazenda, nos termos doart. 19, II, da Lei n\u00b0 10.522, de 19 de julho de 2002, sobre mat\u00e9ria objeto de jurisprud\u00eancia pac\u00edfica do Supremo Tribunal Federal, vincula a Administra\u00e7\u00e3o tribut\u00e1ria, sendo vedado \u00e0 Secretaria da Receita Federal do Brasil a constitui\u00e7\u00e3o dos respectivos cr\u00e9ditos tribut\u00e1rios. Entretanto, inexiste ato declarat\u00f3rio que trate sobre a exclus\u00e3o do\u00a0ICMS\u00a0da\u00a0base de c\u00e1lculo\u00a0do\u00a0PIS\u00a0e da\u00a0Cofins\u00a0incidentes nas opera\u00e7\u00f5es internas.<\/div>\n<div><\/div>\n<h3>O\u00a0Supremo Tribunal Federal declarou que o ICMS\u00a0n\u00e3o deve compor a\u00a0base de c\u00e1lculo\u00a0do\u00a0PIS\u00a0e da\u00a0Cofins,\u00a0no entanto para a Receita Federal, o contribuinte somente poder\u00e1 excluir este imposto da\u00a0base de c\u00e1lculo\u00a0das contribui\u00e7\u00f5es ap\u00f3s edi\u00e7\u00e3o de Ato Declarat\u00f3rio do Procurador Geral da Fazenda Nacional.<\/h3>\n<div><\/div>\n<div>Solu\u00e7\u00e3o de Consulta n\u00ba 6.032\/2017\u00a0est\u00e1 vinculada \u00e0\u00a0Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 104\/2017\u00a0e \u00e0\u00a0Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 137\/2017.<\/p>\n<\/div>\n<div><\/div>\n<div><\/div>\n<div>Fundamenta\u00e7\u00e3o legal:<\/div>\n<div>Lei Complementar n\u00b0 87\/1996, art. 13;\u00a0Lei n\u00b0 5.172\/1966, art. 111;\u00a0Lei n\u00b08.981\/1995, art. 31;\u00a0Lei n\u00ba 10.833\/2003, art. 1\u00ba;\u00a0Lei n\u00ba 10.637\/2002, art. 1\u00ba;\u00a0Lei n\u00b0 10.522\/2002, art. 19;\u00a0Decreto-Lei n\u00b0 406\/1968, art. 2\u00b0;\u00a0Parecer Normativo\u00a0CST\u00a0n\u00b0 77\/1986, e\u00a0Conv\u00eanio ICM n\u00b0 66\/1988, art. 2\u00b0.<\/p>\n<\/div>\n<div><\/div>\n<div>Consulte\u00a0<strong><a href=\"http:\/\/pesquisa.in.gov.br\/imprensa\/jsp\/visualiza\/index.jsp?data=05\/07\/2017&amp;jornal=1&amp;pagina=17&amp;totalArquivos=72\">aqui<\/a><\/strong>\u00a0integra da\u00a0Solu\u00e7\u00e3o de Consulta n\u00ba 6.032\/2017.<\/div>\n<p>&nbsp;<\/p>\n<p>Por Josefina do Nascimento<\/p>\n<p>Fonte: Siga o Fisco<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal mant\u00e9m posi\u00e7\u00e3o de que ainda n\u00e3o \u00e9 permitido excluir o\u00a0ICMS\u00a0da\u00a0base de c\u00e1lculo\u00a0do\u00a0PIS\u00a0e da COFINS \u00a0A Receita Federal, por meio da\u00a0Solu\u00e7\u00e3o de Consulta n\u00ba 6.032\/2017 (DOU de 05\/07) disse n\u00e3o a exclus\u00e3o do\u00a0ICMS\u00a0da\u00a0base de c\u00e1lculo\u00a0do\u00a0PIS\u00a0e da COFINS<\/p>\n","protected":false},"author":1,"featured_media":2018,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2,5],"tags":[61,59,60],"class_list":["post-2017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade","category-imposto","tag-cofins","tag-icms","tag-pis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PIS e COFINS - Receita Federal diz n\u00e3o a exclus\u00e3o do ICMS da base de c\u00e1lculo - Contab<\/title>\n<meta name=\"description\" content=\"Contab - Organiza\u00e7\u00e3o T\u00e9cnica de Contabilidade. 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