Receitas financeiras – Tributação pelo PIS e COFINS não cumulativos

Receitas financeiras – Tributação pelo PIS e COFINS não cumulativos

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As receitas financeiras não estão listadas entre as receitas excluídas do regime de apuração não cumulativa do PIS e da COFINS e, portanto, submetem-se ao regime de apuração a que a pessoa jurídica beneficiária estiver submetida.

Assim, sujeitam-se ao regime de apuração não cumulativa do PIS e da COFINS as receitas financeiras auferidas por pessoa jurídica que não foi expressamente excluída desse regime, ainda que suas demais receitas submetam-se, parcial ou mesmo integralmente, ao regime de apuração cumulativa.

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Base: Solução de Consulta Cosit 387/2017.

Fonte: Guia Tributário
Data: 06 de setembro de 2017
Acesso: 08 de setembro de 2017

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