ICMS-ST Deve Ser Excluído da Base de Cálculo do PIS e COFINS

ICMS-ST Deve Ser Excluído da Base de Cálculo do PIS e COFINS

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O valor do ICMS cobrado pela pessoa jurídica, na condição de substituto desse imposto, não integra a base de cálculo do PIS e COFINS, incidentes sobre a receita bruta.

Quando conhecido o valor do ICMS cobrado no regime de substituição tributária, este não integra a base de cálculo das contribuições devidas pelo contribuinte substituto, porque o montante do referido imposto não compõe o valor da receita auferida na operação.

O seu destaque em documentos fiscais constitui mera indicação, para efeitos de cobrança e recolhimento daquele imposto, dada pelo contribuinte substituto.

Outros Tributos Destacados

Apesar da modificação legislativa do inciso I, § 2º do artigo 3º da Lei 9.718/1998, o IPI, o ICMS-ST e outros tributos cobrados pelo vendedor, na condição de mero depositário do imposto (ainda que faturado na nota fiscal) permanecem, em nosso entendimento, como não alcançados pela incidência do PIS e COFINS, haja visto que a receita bruta (que é base do imposto) não compreende tais verbas (art. 12 do Decreto Lei 1.598/1977, na nova redação dada pela Lei 12.973/2014).

Exemplificando, então teremos (contabilmente):

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FATURAMENTO BRUTO = R$ 115.000,00

(-) ICMS ST – R$ 10.000,00

(-) IPI Faturado R$ 5.000,00

= RECEITA BRUTA R$ 100.000,00

Este último valor (R$ 100.000,00) é que é base de cálculo do PIS e COFINS, conforme art. 3º da Lei 9.718 (na nova redação dada pela Lei 12.973/2014), sendo necessário, ainda, os demais ajustes à base de cálculo (como exclusão das vendas canceladas), para se apurar o montante devido das contribuições referidas.

Bases: inciso I, § 2º do artigo 3º da Lei 9.718/1998, até a vigência da Lei 12.973/2014 e art. 12 do Decreto Lei 1.598/1977, na vigência da nova redação dada pela Lei 12.973/2014.

Fonte: Guia tributário 
Data: 19 de outubro de 2017
Acesso: 20 de outubro de 2017

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