Mão de obra temporária admite crédito do PIS e COFINS

Mão de obra temporária admite crédito do PIS e COFINS

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Observados os demais requisitos legais, permitem a apuração de crédito da não cumulatividade do PIS e da COFINS, na modalidade aquisição de insumos  os dispêndios da pessoa jurídica com a contratação de empresa de trabalho temporário para disponibilização de mão de obra temporária.

Neste caso, a referida mão de obra condiciona-se que seja aplicada diretamente na produção de bens destinados à venda ou na prestação de serviços a terceiros.

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Base: Solução de Divergência Cosit 29/2017.

Fonte: Guia Tributário
Data: 16 de novembro de 2017
Acesso: 17 de novembro de 2017

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