A ECONOMIA TRIBUTÁRIA PROPORCIONADA PELA EXCLUSÃO DO ICMS DA BASE DE CÁLCULO DO PIS E COFINS DAS EMPRESAS TRIBUTADAS PELO LUCRO PRESUMIDO

Abstract

The Extraordinary Appeal n°574,706 judged by the STF in March/17, considered the ICMS to be unconstitutional in the PIS/COFINS calculation basis. After 4 years, in 2021, the modulation determined that the exclusion of ICMS is given by the amount highlighted in the invoice, contrary to the Federal Revenue, which had determined, through Inquiry Solution No. 13, that the amount to be excluded was the ICMS to collect. In order to identify the financial benefit, the 2018 contributions were recalculated and a sample of 40 companies taxed on the presumed profit was projected for the other periods. An applied and quantitative research was adopted, without the adoption of statistical methods. Thus, the companies under study have approximately R$ 1.5 million and a half paid more, representing a reduction of 15.30% for industries and 23.28% for commerce. These tax discussions demonstrate how the accounting professional needs updating in relation to tax and fiscal changes.