Solução de consulta COSIT nº 54, de 25 de fevereiro de 2019

Solução de consulta COSIT nº 54, de 25 de fevereiro de 2019

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Assunto: Contribuição para o PIS/Pasep

REDUÇÃO DE ALÍQUOTA A ZERO. ADUBOS E FERTILIZANTES. PRODUTOS CLASSIFICADOS NO CAPÍTULO 31 DA TIPI. DESTINAÇÃO DIVERSA.

Atendidas as exigências contidas na legislação pertinente, está reduzida a 0 (zero), a alíquota da Contribuição para o PIS/Pasep incidente na importação e sobre a receita bruta de venda no mercado interno de: a) adubos ou fertilizantes classificados no Capítulo 31 da Tipi (exceto os produtos de uso veterinário); e b) matérias-primas utilizadas na produção de adubos ou fertilizantes classificados no Capítulo 31 da Tipi (exceto os produtos de uso veterinário).
A importação ou a receita de vendas no mercado interno do sulfato de amônio classificado no código NCM 3102.21.00 e da uréia classificada no código NCM 3102.10.10 destinados a finalidades diversas das acima tratadas, dentre as quais a industrialização de outros produtos, não pode ser beneficiada com a aplicação da alíquota 0 (zero) da Contribuição para o PIS/Pasep de que trata o inciso I do art. 1º da Lei nº 10.925, de 2004.
Dispositivos Legais: Lei nº 10.925, de 2004, art. 1º, I; Decreto nº 5.630, de 2005, art. 1º, I, e §§ 1º e 2º.

Assunto: Contribuição para o Financiamento da Seguridade Social – Cofins

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REDUÇÃO DE ALÍQUOTA A ZERO. ADUBOS E FERTILIZANTES PRODUTOS CLASSIFICADOS NO CAPÍTULO 31 DA TIPI. DESTINAÇÃO DIVERSA.

Atendidas as exigências contidas na legislação pertinente, está reduzida a 0 (zero), a alíquota da Cofins incidente na importação e sobre a receita bruta de venda no mercado interno de: a) adubos ou fertilizantes classificados no Capítulo 31 da Tipi (exceto os produtos de uso veterinário); e b) matérias-primas utilizadas na produção de adubos ou fertilizantes classificados no Capítulo 31 da Tipi (exceto os produtos de uso veterinário).
A importação ou a receita de vendas no mercado interno do sulfato de amônio classificado no código NCM 3102.21.00 e da uréia classificada no código NCM 3102.10.10 destinados a finalidades diversas das acima tratadas, dentre as quais a industrialização de outros produtos, não pode ser beneficiada com a aplicação da alíquota 0 (zero) da Cofins prevista no inciso I do art. 1º da Lei nº 10.925, de 2004.

Dispositivos Legais: Lei nº 10.925, de 2004, art. 1º, I; Decreto nº 5.630, de 2005, art. 1º, I, e §§ 1º e 2º.

Fonte: Receita Federal
Data: 20 de março de 2019
Acesso: 25 de março de 2019

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  109. Hello there! I know this is somewhat off topic but I was wondering if you knew where I could locate a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having trouble finding one? Thanks a lot!|

  110. Hey! I know this is somewhat off topic but I was wondering which blog platform are you using for this site? I’m getting sick and tired of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform. I would be awesome if you could point me in the direction of a good platform.

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  112. An interesting discussion is definitely worth comment. There’s no doubt that that you ought to write more about this issue, it may not be a taboo subject but usually folks don’t speak about these topics. To the next! Many thanks!!

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