Receita esclarece que não é permitido retirar o ICMS da base de cálculo do PIS/Cofins

Receita esclarece que não é permitido retirar o ICMS da base de cálculo do PIS/Cofins

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Confira o que diz a Receita Federal sobre a Decisão do STF

A Receita Federal emitiu Solução de Consulta sobre a decisão do STF que excluiu o ICMS da base de cálculo do PIS e da COFINS.

Em 15 de março deste ano,  o Supremo Tribunal Federal julgou que o ICMS por não se enquadrar no conceito de faturamento, não deve compor a base de cálculo do PIS e da COFINS.

Com a decisão do STF, muitas empresas entendem que já podem calcular o PIS e a COFINS sem o valor do ICMS.  Mas antes, é preciso conhecer a posição da Receita Federal.

A Receita Federal, por meio da Solução de Consulta nº 6.012/2017, publicada no Diário Oficial da União desta terça-feira (04/04) esclareceu acerca da decisão do Supremo Tribunal Federal que excluiu o ICMS da base de cálculo do PIS e da COFINS.

Para a Receita Federal, em razão da ausência definitiva do mérito, o ICMS devido pela pessoa jurídica na condição de contribuinte do imposto (em virtude de operações ou prestações próprias) compõe o seu faturamento, não havendo previsão legal que possibilite a sua exclusão da base de cálculo cumulativa das Contribuições para o PIS e COFINS devidas nas operações realizadas no mercado interno.

Ausência de Ato Declaratório do Procurador-Geral da Fazenda Nacional sobre matéria objeto de jurisprudência pacífica do Supremo Tribunal Federal – Art. 19, II, da Lei n°10.522, de 19 de julho de 2002

De acordo com a Receita Federal, inexiste ato declaratório da Procuradora Geral da Fazenda Nacional que trate sobre a exclusão do ICMS da base de cálculo das contribuições para o PIS e Cofins incidentes nas operações internas.

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A matéria, atualmente objeto de Ação Declaratória de Constitucionalidade, encontra-se aguardando decisão definitiva de mérito, que seja vinculante para a Administração Pública.

Para a Receita Federal, as empresas ainda não possuem permissão legal para excluir o ICMS da base de cálculo do PIS e da Cofins.

Esta Solução Consulta está vinculada a Solução de Consulta Cosit nº 137 de 2017.

Dispositivos legais:

Lei Complementar n° 87/1996, Lei n° 5.172/1966, art. 111; Lei n° 8.981/1995, art. 31; Lei n° 9.718/1998, arts. 2° e 3°; Lei n° 10.522/2002, art. 19; Decreto-Lei n° 406/1968, art. 2°; Parecer Normativo CST n° 77/1986, e Convênio ICM n° 66/1988, art. 2°

Consulte aqui integra da Solução de Consulta nº 6.012/2017.

Por Josefina do Nascimento

Fonte: Fenacon
Data: 05 de abril de 2017
Acesso: 06 de abril de 2017

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