{"id":3101,"date":"2024-12-16T16:06:14","date_gmt":"2024-12-16T18:06:14","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3101"},"modified":"2024-12-16T16:19:32","modified_gmt":"2024-12-16T18:19:32","slug":"insumos-para-fertilizantes-tem-aliquota-zero-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/insumos-para-fertilizantes-tem-aliquota-zero-de-pis-cofins\/","title":{"rendered":"INSUMOS PARA FERTILIZANTES T\u00caM AL\u00cdQUOTA ZERO DE PIS\/COFINS"},"content":{"rendered":"<p><span data-contrast=\"auto\">A 1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (CARF), entendeu pela redu\u00e7\u00e3o da al\u00edquota de PIS COFINS a zero, nos casos de revenda de mistura de insumos usados para industrializa\u00e7\u00e3o de fertilizantes.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O caso foi analisado no processo administrativo n.\u00ba 10875.902690\/2011-69. O Relator fundamentou sua decis\u00e3o no artigo 1\u00ba, inciso I, da Lei 10.925\/04, que permite que os contribuintes apliquem a al\u00edquota zerada de PIS e COFINS quando importam ou revendem adubos ou fertilizantes previstos no cap\u00edtulo 31 da TIPI, ou respectivas mat\u00e9rias primas no mercado interno.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (CARF), entendeu pela redu\u00e7\u00e3o da al\u00edquota de PIS COFINS a zero, nos casos de revenda de mistura de insumos usados para industrializa\u00e7\u00e3o de fertilizantes.\u00a0 O caso foi analisado no processo administrativo n.\u00ba 10875.902690\/2011-69. O Relator fundamentou sua decis\u00e3o no artigo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>INSUMOS PARA FERTILIZANTES T\u00caM AL\u00cdQUOTA ZERO DE PIS\/COFINS - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/insumos-para-fertilizantes-tem-aliquota-zero-de-pis-cofins\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"INSUMOS PARA FERTILIZANTES T\u00caM AL\u00cdQUOTA ZERO DE PIS\/COFINS - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"A 1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (CARF), entendeu pela redu\u00e7\u00e3o da al\u00edquota de PIS COFINS a zero, nos casos de revenda de mistura de insumos usados para industrializa\u00e7\u00e3o de fertilizantes.\u00a0 O caso foi analisado no processo administrativo n.\u00ba 10875.902690\/2011-69. 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