PIS e COFINS: Receita Esclarece Dúvidas dos Contribuintes

PIS e COFINS: Receita Esclarece Dúvidas dos Contribuintes

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Através de várias soluções de consulta publicadas nesta semana, a Receita Federal esclareceu dúvidas dos contribuintes sobre a tributação do PIS e da COFINS.

Selecionamos algumas destas consultas:

Créditos PIS e COFINS – Depreciação do Imobilizado

Na atividade de prestação de serviços de transportes rodoviários de cargas, desde que atendidas as demais exigências legais, é admitido o desconto de créditos do PIS/COFINS sobre os encargos de depreciação de tanque de combustível e de bomba de abastecimento, incorporados ao ativo imobilizado, adquiridos para abastecer a frota de veículos que executa o transporte rodoviário de cargas.

(Solução de Consulta Cosit 337/2017)

PIS-COFINS Importação – Distribuição de Softwares

As importâncias pagas, creditadas, entregues, empregadas ou remetidas a residente ou domiciliado no exterior a título de royalties, em decorrência do direito de comercialização de software, não sofrem a incidência do PIS e da COFINS-Importação, desde que estes valores estejam discriminados no documento que fundamentar a operação, ressalvada a incidência sobre eventuais valores referentes a serviços conexos contratados.

(Solução de Consulta Cosit 342/2017)

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Associação Civil – Incidências

Associação sem fins lucrativos a que se refere o art. 15 da Lei nº 9.532, de 1997, está sujeita à contribuição para o PIS/PASEP com base na folha de salários, à alíquota de 1% (um por cento).

Associação sem fins lucrativos, que satisfaça os requisitos legais previstos no art. 15 da Lei nº 9.532, de 1997, tem isenção da COFINS em relação às receitas relativas às atividades próprias.

Contudo, receita financeira não se enquadra no conceito de “receita própria”, por escapar àquelas expressamente mencionadas no § 2º do art. 47 da IN SRF nº 247, de 2002.

(Solução de Consulta Disit/SRRF 8.041/2017)

Suspensão – Resíduos, Desperdícios e Aparas

Faz jus à suspensão do PIS e da COFINS prevista nos arts. 47 e 48 da Lei nº 11.196/2005 a pessoa jurídica que não seja optante pelo Simples Nacional e que venda para pessoa jurídica que apure o Imposto de Renda com base no Lucro Real aqueles produtos para os quais os referidos dispositivos legais concederam tal benefício.

Fonte: Guia Tributário
Data: 29 de junho de 2017
Acesso: 30 de junho de 2017

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