Impactos tributários da exclusão do ICMS da base de cálculo do PIS e da COFINS aplicado a uma empresa de compra e venda de veículos usados

Abstract

High tax burden. Too many rules and changes. This is the current Brazilian reality that makes the national tax system bureaucratic and complex. With this, the taxpayer is often contributed due to the occasional lack of tax planning more than necessary, or due to a misunderstanding of the laws or by receiving these amounts from the tax authorities. From this, ICMS taxpayers will be judged as unconstitutional in the PIS and COFIN calculation basis until 2017TF. Following the decision passed over by the Federal Supreme Court, this study aims to demonstrate an application of ICMS exclusion from the practical basis for calculating PIS and COFINS applied to an application and sale of vehicles. For this, the methodology used in terms of objectives in a descriptive way, therefore, it seeks to describe the costs obtained when using a new modulation defined for this theme; Analysis of the procedures, books, a document was prepared with reports of tax inflows and outflows and taxes that ascertained the objects object of this study; Reduction during the approach, we use the qualitative approach, where the bus study compares and compares the estimated values and the values obtained during the 2019 and 2020 results. ICMS exclusion notice highlighted in invoice, being a legal alternative to reduce the company tax burden.