{"id":2343,"date":"2022-08-05T08:07:24","date_gmt":"2022-08-05T11:07:24","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2343"},"modified":"2022-08-05T08:10:40","modified_gmt":"2022-08-05T11:10:40","slug":"exclusao-do-icms-st-da-base-de-calculo-do-pis-e-da-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/exclusao-do-icms-st-da-base-de-calculo-do-pis-e-da-cofins\/","title":{"rendered":"EXCLUS\u00c3O DO ICMS ST DA BASE DE C\u00c1LCULO DO PIS E DA COFINS \u2013 PARECER FAVOR\u00c1VEL DO MPF"},"content":{"rendered":"<p><span data-contrast=\"auto\">No m\u00eas de julho, o Minist\u00e9rio P\u00fablico Federal (MPF) opinou de forma favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e da COFINS.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O ICMS substitui\u00e7\u00e3o tribut\u00e1ria ou ICMS-ST constitui sistem\u00e1tica na qual o recolhimento do imposto da opera\u00e7\u00e3o \u00e9 de responsabilidade do substituto tribut\u00e1rio.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No regime da substitui\u00e7\u00e3o tribut\u00e1ria, o contribuinte substituto, em geral no in\u00edcio da cadeia comercial, \u00e9 o respons\u00e1vel por recolher o ICMS antecipadamente para os demais contribuintes, que por sua vez, s\u00e3o chamados de substitu\u00eddos. O objetivo \u00e9 facilitar a fiscaliza\u00e7\u00e3o e a arrecada\u00e7\u00e3o do ICMS, pois estar\u00e3o centralizados no contribuinte substituto.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para o MPF atrav\u00e9s do subprocurador geral da rep\u00fablica Jos\u00e9 Bonif\u00e1cio Borges de Andrada, o ICMS-ST \u00e9 uma antecipa\u00e7\u00e3o do ICMS normal, por isso, n\u00e3o poderia ser adotado entendimento diferente do quanto j\u00e1 decidido pelo Supremo Tribunal Federal (STF) no Tema 69, que pacificou a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo para a incid\u00eancia do PIS e da COFINS.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Quanto ao ICMS-ST, o STF afirmou que a discuss\u00e3o \u00e9 infraconstitucional, por isso, quem analisar\u00e1 a quest\u00e3o ser\u00e1 o Superior Tribunal de Justi\u00e7a (STJ).<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Trata-se de um tema de suma import\u00e2ncia, visto que, caso a palavra final proferida pelo STJ seja de fato favor\u00e1vel, possibilitar\u00e1 \u00e0s empresas que est\u00e3o sujeitas \u00e0 essa modalidade de arrecada\u00e7\u00e3o, restitu\u00edrem quantias elevadas a t\u00edtulo de pagamento indevido nos \u00faltimos 05 anos.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No m\u00eas de julho, o Minist\u00e9rio P\u00fablico Federal (MPF) opinou de forma favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e da COFINS.\u00a0 O ICMS substitui\u00e7\u00e3o tribut\u00e1ria ou ICMS-ST constitui sistem\u00e1tica na qual o recolhimento do imposto da opera\u00e7\u00e3o \u00e9 de responsabilidade do substituto tribut\u00e1rio.\u00a0\u00a0 No regime da substitui\u00e7\u00e3o tribut\u00e1ria, o contribuinte [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[8,11,7,62],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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