Itens Admissíveis no Crédito do PIS e COFINS

Itens Admissíveis no Crédito do PIS e COFINS

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A RFB, através de várias soluções de consulta, esclareceu aos contribuintes que são admissíveis os seguintes créditos na apuração não cumulativa do PIS e COFINS:

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  • a água e os produtos químicos utilizados para vaporização e tratamento do fio em produção, na atividade industrial de produção de fios de algodão (Solução de Consulta Cosit 99.009/2017).
  • aquisição de água utilizada no processo produtivo dos bens que serão disponibilizados à venda e com o serviço de calibração de equipamentos diretamente utilizados na fabricação de produtos finais (Solução de Consulta Cosit 99.015/2017).
  • materiais de limpeza aplicados ou consumidos na prestação do serviço de limpeza e conservação contratado com o fornecimento de tais materiais (Solução de Consulta Cosit 99.016/2017).

Fonte: Guia tributário
Data: 23 de janeiro de 2017
Acesso: 27 de janeiro de 2017

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