{"id":2728,"date":"2023-07-05T18:24:54","date_gmt":"2023-07-05T21:24:54","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2728"},"modified":"2023-07-05T18:24:54","modified_gmt":"2023-07-05T21:24:54","slug":"ipi-nao-recuperavel-compoe-credito-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/ipi-nao-recuperavel-compoe-credito-de-pis-cofins\/","title":{"rendered":"IPI N\u00c3O RECUPER\u00c1VEL COMP\u00d5E CR\u00c9DITO DE PIS\/COFINS"},"content":{"rendered":"<p><span data-contrast=\"auto\">Na edi\u00e7\u00e3o de maio, a VVF j\u00e1 compartilhou em sua newsletter a exist\u00eancia de decis\u00f5es judiciais favor\u00e1veis \u00e0 inclus\u00e3o do <a href=\"https:\/\/vvfconsultores.com.br\/blog\/justica-permite-credito-de-pis-cofins-sobre-ipi\/\">IPI na base de c\u00e1lculo dos cr\u00e9ditos de PIS\/COFINS<\/a>, em especial para as empresas que n\u00e3o s\u00e3o contribuintes do tributo, e a referida tributa\u00e7\u00e3o significa custo de aquisi\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O entendimento tem ganhado for\u00e7a junto ao poder judici\u00e1rio e sinaliza ser uma importante discuss\u00e3o \u00e0s empresas, visando a um menor custo tribut\u00e1rio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Desta feita, no processo n\u00ba 5000022-51.2023.4.03.6109, uma rede de supermercados conseguiu manter o IPI na base de c\u00e1lculo dos cr\u00e9ditos de PIS\/COFINS, j\u00e1 que, para a empresa, o IPI \u00e9 um tributo n\u00e3o recuper\u00e1vel incidente sobre aquisi\u00e7\u00f5es de produtos destinados \u00e0 revenda.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O IPI enquanto tributo n\u00e3o recuper\u00e1vel integra o valor de aquisi\u00e7\u00f5es de bens para efeito de <a href=\"https:\/\/www.jscontadores.com.br\/2023\/06\/23\/ipi-nao-recuperavel-deve-compor-calculo-de-creditos-de-piscofins-decide-juiza\/#:~:text=IPI%20deve%20continuar%20a%20gerar,tribut%C3%A1rio%20como%20se%20insumo%20fossem%E2%80%9D\">c\u00e1lculo do cr\u00e9dito da Contribui\u00e7\u00e3o para o PIS\/COFINS<\/a> na sistem\u00e1tica n\u00e3o cumulativa, tal como sinalizado pela Receita Federal na Solu\u00e7\u00e3o de Consulta n\u00ba 579\/2017, embora agora a Instru\u00e7\u00e3o Normativa 2.121\/2022, em seu artigo 170, pro\u00edba a inclus\u00e3o do IPI incidente na venda do bem no creditamento de PIS\/COFINS.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Neste sentido, empresas varejistas devem se socorrer junto ao Poder Judici\u00e1rio para que possam se creditar do IPI sem que sejam questionadas pela Receita Federal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na edi\u00e7\u00e3o de maio, a VVF j\u00e1 compartilhou em sua newsletter a exist\u00eancia de decis\u00f5es judiciais favor\u00e1veis \u00e0 inclus\u00e3o do IPI na base de c\u00e1lculo dos cr\u00e9ditos de PIS\/COFINS, em especial para as empresas que n\u00e3o s\u00e3o contribuintes do tributo, e a referida tributa\u00e7\u00e3o significa custo de aquisi\u00e7\u00e3o.\u00a0 O entendimento tem ganhado for\u00e7a junto ao [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[301,119,148,241],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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