Contribuição para o Financiamento da Seguridade Social – Cofins

Contribuição para o Financiamento da Seguridade Social – Cofins

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Abaixo entendimento da RFB sobre a utilização o saldo credor acumulado das contribuições PIS e COFINS.

Assunto: Contribuição para o Financiamento da Seguridade Social – Cofins

PAGAMENTOS EFETUADOS NO ÂMBITO DA ADMINISTRAÇÃO PÚBLICA FEDERAL. RETENÇÃO NA FONTE. SALDO EXCEDENTE.

Os valores retidos na fonte a título de Cofins somente poderão ser deduzidos pelo contribuinte com o que for por ele devido em relação à mesma espécie de contribuição e no mês de apuração a que se refere a retenção.

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Os valores retidos na fonte a título de Cofins em um dado mês, que excederem ao valor da respectiva contribuição a pagar no mesmo mês de apuração, poderão ser objeto de pedido de restituição, ou compensados com débitos relativos a outros tributos administrados pela RFB.

Por falta de previsão legal, é vedada a dedução direta do saldo excedente das retenções na fonte sofridas em um mês, dos valores a pagar da Cofins que sejam apurados pelo contribuinte em meses subsequentes. Ocorrendo essa hipótese, só lhe restará requerer a restituição ou proceder à compensação, na forma dos §§ 3ºe 4º do artigo 24 da IN RFB nº 1.717, de 2017.

Dispositivos Legais: Lei nº 9.430, de 1996, art. 64; Lei nº10.833, de 3003, art. 34; Lei nº 11.727, de 2008, art. 5º; Decreto nº 6.662, de 2008; IN RFB nº 1.234, de 2012, art. 9º; IN RFB nº 1.717, de 2017, art. 24.

Fonte: Solução de consulta COSIT nº 121, de 26 de março de 2019
Data: 29 de março de 2019
Acesso: 05 de abril de 2019

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