O impacto da exclusão do ICMS da base de cálculo de PIS e COFINS na recuperação de tributos em uma microempresa

Abstract

The following study aims to carry out a calculation analysis on the impact of excluding the Tax on Circulation of Goods and Services, ICMS, from the calculation basis of PIS and COFINS social contributions during the credit recovery process that was made based on in the period corresponds to the years 2021 and 2022 in a micro-bsiness. The parameters observed for the study were the classifications of the goods that the company acquired and resold in that period, following the standard of Mercosur Common Nomenclature, NCM, and the legislation in force until the period prior to May 2023. It was concluded that the The reduction in the ICMS value presented a small value due to the nature of the items sold by the company in question, as well as its size, serving, however, to demonstrate the possibility of recovering tax credit through this reduction.