Fisco veda créditos de PIS e Cofins de frete internacional

Fisco veda créditos de PIS e Cofins de frete internacional

Por |

A Receita Federal definiu que o pagamento pelo transporte internacional de mercadorias exportadas, ainda que a beneficiária seja empresa brasileira, não gera créditos de PIS e Cofins.

O entendimento está previsto na Solução de Divergência nº 3, da Coordenadoria-Geral de Tributação (Cosit) publicada ontem no Diário Oficial da União.O entendimento servirá de orientação para todos os fiscais do país. Até então, havia soluções de consulta divergentes dentro da própria Receita sobre o assunto.

Os créditos das contribuições são relevantes porque quando reconhecidos podem ser usados para pagar tributos federais.

As soluções de consulta concordam que o frete da venda de produtos elaborados por determinada empresa não é considerado insumo – assim, não gera crédito. Mas algumas entendem que, no caso de isenção do PIS e da Cofins, o crédito só estaria vedado na revenda ou se o serviço for um insumo para a produção da mercadoria.

A Medida Provisória nº 2.158-35, de 2001, isenta de PIS e Cofins as receitas auferidas por meio do transporte internacional de carga ou passageiros.

Powered by Rock Convert

A solução de divergência é importante para exportadores no regime não cumulativo de apuração do PIS e da Cofins, que são as grandes empresas, segundo o advogado Flávio Sanches, do Veirano Advogados. “Se você toma serviço de transportador estrangeiro não há direito a crédito, mas se ele é domiciliado no Brasil havia dúvidas”, afirma.

Segundo o advogado, a Lei nº 10.833, de 2003, diz que não gera crédito a aquisição de bem ou serviço não sujeito ao pagamento da contribuição, inclusive no caso de isenção. “Mas parte da Receita aceitava o argumento de que o exportador não exporta o frete. Assim, não considerava-o como bem ou serviço e reconhecia o direito ao crédito”, afirma Sanches.

Para Gabriela Miziara Jajah, do setor tributário do Siqueira Castro Advogados, a orientação da Receita está em linha com o posicionamento restritivo que vem adotando sobre o aproveitamento de créditos de PIS e Cofins. “Ou seja, de se criar impedimentos ao desconto de bens e serviços essenciais à determinada atividade”, afirma.

Segundo a advogada, o próprio legislador já tem flexibilizado a tomada de créditos de PIS e Cofins, ao admitir que, nas vendas como suspensão, isenção, alíquota 0% ou não incidência das contribuições, os créditos sejam mantidos.

Fonte: Contábeis
Data: 25 de janeiro de 2017
Acesso: 27 de janeiro de 2017

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

191 comentários

  1. I’m the co-founder of JustCBD Store company (justcbdstore.com) and I’m presently aiming to develop my wholesale side of business. I am hoping anybody at targetdomain can help me 🙂 I considered that the most suitable way to do this would be to talk to vape shops and cbd retailers. I was really hoping if anyone could recommend a dependable web-site where I can buy CBD Shops Business Lists I am presently reviewing creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the very best selection and would appreciate any advice on this. Or would it be simpler for me to scrape my own leads? Suggestions?

  2. An intriguing discussion is worth comment. I do believe that you ought to publish more about this subject, it might not be a taboo matter but typically people do not talk about these subjects. To the next! Many thanks!!

  3. Oh my goodness! Awesome article dude! Thank you so much, However I am having difficulties with your RSS. I don’t know the reason why I can’t join it. Is there anyone else having identical RSS issues? Anyone who knows the solution will you kindly respond? Thanks!!

  4. Hi there, I do think your blog might be having web browser compatibility problems. When I take a look at your web site in Safari, it looks fine however, when opening in I.E., it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Besides that, great blog!

  5. May I simply just say what a relief to discover somebody who actually understands what they’re talking about online. You actually realize how to bring a problem to light and make it important. More and more people must check this out and understand this side of your story. I was surprised that you aren’t more popular because you certainly possess the gift.

  6. Howdy! This article could not be written any better! Looking at this post reminds me of my previous roommate! He constantly kept preaching about this. I’ll forward this information to him. Pretty sure he’s going to have a great read. Thanks for sharing!

  7. An impressive share! I have just forwarded this onto a co-worker who has been doing a little homework on this. And he actually ordered me dinner because I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending time to discuss this issue here on your site.

  8. Nice post. I learn something totally new and challenging on sites I stumbleupon everyday. It will always be interesting to read content from other authors and practice something from their web sites.

  9. Can I simply just say what a relief to find an individual who actually understands what they are discussing on the internet. You actually know how to bring a problem to light and make it important. A lot more people ought to read this and understand this side of your story. I was surprised that you aren’t more popular given that you definitely have the gift.

  10. I would like to thank you for the efforts you have put in penning this site. I really hope to check out the same high-grade content from you later on as well. In fact, your creative writing abilities has motivated me to get my own, personal website now 😉

  11. Greetings, I think your blog might be having browser compatibility issues. Whenever I look at your web site in Safari, it looks fine however, when opening in I.E., it’s got some overlapping issues. I merely wanted to give you a quick heads up! Other than that, fantastic website!

  12. The next time I read a blog, I hope that it won’t fail me just as much as this one. After all, Yes, it was my choice to read, nonetheless I truly believed you would have something useful to talk about. All I hear is a bunch of complaining about something that you could fix if you were not too busy searching for attention.

  13. May I just say what a relief to discover an individual who truly knows what they are discussing on the internet. You definitely understand how to bring an issue to light and make it important. More people really need to look at this and understand this side of your story. I was surprised you are not more popular because you certainly have the gift.

  14. After looking into a handful of the articles on your web site, I honestly appreciate your way of blogging. I added it to my bookmark site list and will be checking back in the near future. Please visit my website as well and tell me what you think.

  15. After going over a number of the blog articles on your site, I honestly like your technique of blogging. I saved as a favorite it to my bookmark site list and will be checking back in the near future. Please check out my website too and tell me your opinion.

  16. Oh my goodness! Awesome article dude! Many thanks, However I am having problems with your RSS. I don’t understand the reason why I cannot join it. Is there anybody having the same RSS problems? Anybody who knows the answer can you kindly respond? Thanx!!

  17. Oh my goodness! Amazing article dude! Many thanks, However I am going through difficulties with your RSS. I don’t know why I cannot subscribe to it. Is there anybody else getting identical RSS issues? Anyone that knows the solution will you kindly respond? Thanx!!

  18. Having read this I thought it was extremely enlightening. I appreciate you finding the time and energy to put this information together. I once again find myself spending way too much time both reading and leaving comments. But so what, it was still worthwhile!

  19. I blog often and I truly thank you for your content. The article has truly peaked my interest. I’m going to book mark your site and keep checking for new information about once a week. I subscribed to your RSS feed too.

  20. Next time I read a blog, Hopefully it won’t disappoint me just as much as this particular one. After all, Yes, it was my choice to read through, but I really thought you would have something helpful to talk about. All I hear is a bunch of complaining about something that you could possibly fix if you weren’t too busy seeking attention.

  21. You’re so cool! I do not think I have read something like this before. So nice to find someone with some genuine thoughts on this issue. Seriously.. many thanks for starting this up. This web site is one thing that is needed on the web, someone with a little originality!

  22. I truly love your blog.. Great colors & theme. Did you create this amazing site yourself? Please reply back as I’m attempting to create my very own website and would like to learn where you got this from or what the theme is named. Cheers!

  23. After looking over a few of the articles on your web page, I really appreciate your technique of blogging. I added it to my bookmark website list and will be checking back in the near future. Please check out my web site too and tell me your opinion.

  24. I would like to thank you for the efforts you have put in penning this blog. I am hoping to check out the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has encouraged me to get my very own website now 😉

  25. Howdy! This blog post could not be written any better! Looking through this article reminds me of my previous roommate! He continually kept preaching about this. I am going to send this post to him. Fairly certain he will have a good read. I appreciate you for sharing!

  26. The next time I read a blog, Hopefully it won’t disappoint me as much as this particular one. After all, Yes, it was my choice to read through, however I truly believed you would have something useful to say. All I hear is a bunch of moaning about something that you could fix if you weren’t too busy searching for attention.

  27. Achieving your fitness goal does not need a certified personal trainer or an expensive gym memberships, it’s not hard to exercise at home. It is easy to go down a training and fitness rabbit hole, however, when you are looking for the best home exercise equipment to outfit your personal home gym.

  28. I’m impressed, I have to admit. Rarely do I encounter a blog that’s equally educative and engaging, and without a doubt, you’ve hit the nail on the head. The issue is an issue that too few people are speaking intelligently about. I’m very happy that I found this in my search for something regarding this.

  29. Having read this I thought it was really enlightening. I appreciate you taking the time and effort to put this content together. I once again find myself personally spending a lot of time both reading and commenting. But so what, it was still worthwhile!

  30. Hi there, i read your blog from time to time and i own a similar one and i was just wondering if you get a lot of spam remarks? If so how do you reduce it, any plugin or anything you can suggest? I get so much lately it’s driving me insane so any help is very much appreciated.|

  31. Hi, Neat post. There’s a problem along with your website in web explorer, would check this? IE still is the marketplace chief and a good component of other folks will miss your magnificent writing due to this problem.|

  32. I’d like to thank you for the efforts you’ve put in writing this site. I really hope to see the same high-grade content from you later on as well. In fact, your creative writing abilities has inspired me to get my own blog now 😉

  33. Oh my goodness! Impressive article dude! Thank you, However I am going through issues with your RSS. I don’t understand why I am unable to subscribe to it. Is there anyone else having similar RSS problems? Anybody who knows the solution will you kindly respond? Thanx!!

  34. I truly love your website.. Great colors & theme. Did you develop this web site yourself? Please reply back as I’m planning to create my very own website and want to learn where you got this from or just what the theme is called. Cheers!

  35. Having read this I thought it was really informative. I appreciate you finding the time and effort to put this short article together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worthwhile!

  36. Oh my goodness! Amazing article dude! Thanks, However I am encountering issues with your RSS. I don’t understand why I cannot join it. Is there anybody else having identical RSS issues? Anyone who knows the solution can you kindly respond? Thanx!!

  37. You are so interesting! I don’t suppose I have read through a single thing like this before. So wonderful to discover somebody with genuine thoughts on this subject matter. Seriously.. many thanks for starting this up. This site is one thing that’s needed on the web, someone with a bit of originality!

  38. Oh my goodness! Incredible article dude! Thanks, However I am going through difficulties with your RSS. I don’t know why I cannot subscribe to it. Is there anybody else getting identical RSS problems? Anyone who knows the solution will you kindly respond? Thanx!!

  39. Having read this I believed it was really enlightening. I appreciate you taking the time and energy to put this short article together. I once again find myself spending a significant amount of time both reading and leaving comments. But so what, it was still worthwhile!

  40. Hello there! This post couldn’t be written much better! Looking through this article reminds me of my previous roommate! He continually kept preaching about this. I’ll send this post to him. Pretty sure he will have a great read. Thanks for sharing!

  41. Oh my goodness! Impressive article dude! Many thanks, However I am having troubles with your RSS. I don’t know why I cannot join it. Is there anybody else having identical RSS problems? Anyone that knows the answer will you kindly respond? Thanx!!

  42. Hey just wanted to give you a quick heads up. The words in your article seem to be running off the screen in Safari. I’m not sure if this is a format issue or something to do with web browser compatibility but I thought I’d post to let you know. The style and design look great though! Hope you get the issue solved soon. Many thanks|

  43. That is the fitting weblog for anybody who wants to seek out out about this topic. You realize so much its almost exhausting to argue with you (not that I truly would wantÖHaHa). You definitely put a brand new spin on a subject thats been written about for years. Great stuff, simply great!

  44. Hello there, I think your site may be having browser compatibility issues. When I look at your blog in Safari, it looks fine however, when opening in IE, it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Other than that, great site!

  45. Great work! This is the type of info that should be shared around the internet. Shame on Google for not positioning this post higher! Come on over and visit my web site . Thanks =)

  46. Howdy! This post couldn’t be written much better! Going through this article reminds me of my previous roommate! He continually kept talking about this. I will forward this article to him. Fairly certain he will have a very good read. Thank you for sharing!

  47. Hello there! I could have sworn I’ve visited this website before but after looking at a few of the articles I realized it’s new to me. Anyhow, I’m definitely happy I found it and I’ll be book-marking it and checking back frequently!

  48. This particular submit appears to obtain a great deal of site visitors. How do you obtain people to this? That gives a nice distinctive perspective about things. I guess getting some thing authentic or even significant to offer information on is an essential factor.

  49. With havin so much content do you ever run into any problems of plagorism or copyright violation? My site has a lot of unique content I’ve either written myself or outsourced but it looks like a lot of it is popping it up all over the internet without my authorization. Do you know any ways to help prevent content from being stolen? I’d genuinely appreciate it.

  50. May I simply just say what a relief to find an individual who actually knows what they are talking about on the web. You certainly realize how to bring an issue to light and make it important. A lot more people really need to read this and understand this side of the story. It’s surprising you’re not more popular given that you most certainly possess the gift.

  51. Howdy, I do believe your website could possibly be having web browser compatibility issues. When I take a look at your blog in Safari, it looks fine but when opening in I.E., it’s got some overlapping issues. I merely wanted to give you a quick heads up! Other than that, wonderful blog!

  52. Greetings, I think your web site could be having internet browser compatibility issues. Whenever I take a look at your web site in Safari, it looks fine however when opening in Internet Explorer, it has some overlapping issues. I simply wanted to give you a quick heads up! Apart from that, great website!

  53. I blog frequently and I really thank you for your information. This article has really peaked my interest. I will bookmark your website and keep checking for new information about once a week. I subscribed to your RSS feed as well.

  54. Woah! I’m really loving the template/theme of this website. It’s simple, yet effective. A lot of times it’s very difficult to get that “perfect balance” between superb usability and appearance. I must say you’ve done a fantastic job with this. Additionally, the blog loads very quick for me on Safari. Outstanding Blog!

  55. I’m extremely inspired along with your writing skills and also with the format to your weblog. Is that this a paid subject matter or did you customize it your self? Anyway keep up the nice high quality writing, it’s uncommon to look a great blog like this one today..|

  56. Heya! I just wanted to ask if you ever have any issues with hackers? My last blog (wordpress) was hacked and I ended up losing many months of hard work due to no data backup. Do you have any solutions to stop hackers?

  57. A motivating discussion is worth comment. I do believe that you need to write more on this subject matter, it may not be a taboo subject but usually folks don’t talk about these subjects. To the next! Cheers!!

  58. You are so cool! I do not believe I have read through a single thing like this before. So wonderful to find another person with some original thoughts on this issue. Seriously.. many thanks for starting this up. This web site is something that is required on the web, someone with some originality!

  59. Having read this I thought it was extremely enlightening. I appreciate you finding the time and effort to put this content together. I once again find myself spending a lot of time both reading and leaving comments. But so what, it was still worthwhile!

  60. What i do not realize is actually how you’re no longer really much more smartly-favored than you may be right now. You are so intelligent. You recognize thus considerably in the case of this topic, produced me personally consider it from numerous various angles. Its like men and women don’t seem to be fascinated until it’s something to do with Woman gaga! Your personal stuffs nice. At all times maintain it up!

  61. Greetings, I do think your site might be having browser compatibility problems. When I look at your site in Safari, it looks fine however when opening in I.E., it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Other than that, great site!

  62. Hmm it appears like your blog ate my first comment (it was super long) so I guess I’ll just sum it up what I wrote and say, I’m thoroughly enjoying your blog. I as well am an aspiring blog writer but I’m still new to everything. Do you have any recommendations for inexperienced blog writers? I’d really appreciate it.

  63. This is the perfect blog for anyone who hopes to find out about this topic. You realize so much its almost hard to argue with you (not that I really will need to…HaHa). You certainly put a new spin on a topic which has been written about for decades. Wonderful stuff, just wonderful!

  64. Great post. I was checking continuously this blog and I’m impressed! Very helpful information specially the last part 🙂 I care for such information a lot. I was looking for this particular information for a very long time. Thank you and good luck.

  65. Hi there! I could have sworn I’ve visited this blog before but after browsing through many of the articles I realized it’s new to me. Anyways, I’m definitely delighted I stumbled upon it and I’ll be bookmarking it and checking back frequently!

  66. Hi there, I do believe your blog could be having browser compatibility issues. Whenever I take a look at your website in Safari, it looks fine however when opening in IE, it has some overlapping issues. I merely wanted to give you a quick heads up! Aside from that, excellent website!

  67. Needed to send you the bit of word just to say thanks a lot yet again for these incredible views you’ve provided on this page. This is incredibly open-handed of you in giving publicly exactly what some people might have made available as an e-book in making some money on their own, notably considering that you might well have done it in the event you decided. Those creative ideas also served like a great way to realize that most people have the same interest the same as mine to realize much more with regards to this matter. I’m sure there are a lot more fun occasions up front for individuals who examine your website.

  68. After looking over a few of the blog posts on your site, I truly like your technique of writing a blog. I saved as a favorite it to my bookmark website list and will be checking back soon. Please check out my web site too and tell me how you feel.

  69. hello there and thank you for your info – I have certainly picked up anything new from right here. I did however expertise a few technical issues using this web site, since I experienced to reload the website lots of times previous to I could get it to load correctly. I had been wondering if your web host is OK? Not that I’m complaining, but sluggish loading instances times will sometimes affect your placement in google and can damage your quality score if advertising and marketing with Adwords. Well I am adding this RSS to my email and could look out for a lot more of your respective interesting content. Ensure that you update this again soon..

  70. The root of your writing while sounding agreeable initially, did not sit properly with me after some time. Somewhere throughout the sentences you were able to make me a believer but just for a short while. I however have got a problem with your leaps in assumptions and you might do nicely to fill in all those breaks. In the event that you actually can accomplish that, I will surely end up being fascinated.

  71. What i don’t realize is actually how you are not really much more well-liked than you might be now. You are very intelligent. You realize therefore significantly relating to this subject, produced me personally consider it from so many varied angles. Its like men and women aren’t fascinated unless it is one thing to do with Lady gaga! Your own stuffs excellent. Always maintain it up!

  72. I have been surfing on-line greater than three hours these days, but I by no means discovered any fascinating article like yours. It¡¦s lovely worth sufficient for me. In my opinion, if all webmasters and bloggers made excellent content material as you did, the internet shall be much more helpful than ever before.

  73. This is the right site for anyone who hopes to find out about this topic. You know so much its almost hard to argue with you (not that I really will need to…HaHa). You definitely put a fresh spin on a subject that has been discussed for many years. Excellent stuff, just wonderful!|

  74. I’ve been exploring for a bit for any high-quality articles or blog posts on this sort of area . Exploring in Yahoo I at last stumbled upon this web site. Reading this information So i am happy to convey that I have a very good uncanny feeling I discovered just what I needed. I most certainly will make certain to do not forget this site and give it a look on a constant basis.

  75. Howdy! I could have sworn I’ve been to this web site before but after browsing through many of the articles I realized it’s new to me. Nonetheless, I’m definitely pleased I stumbled upon it and I’ll be bookmarking it and checking back regularly!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by