SOLUÇÃO DE CONSULTA Nº 111, DE 12 DE JUNHO DE 2023
Páginas | 54-54 |
Data de publicação | 20 Junho 2023 |
Data | 12 Junho 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=20/06/2023&jornal=515&pagina=54 |
Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 111, DE 12 DE JUNHO DE 2023
Assunto: Contribuição para o PIS/Pasep
NÃO CUMULATIVIDADE. ARTIGOS DE LABORATÓRIO. IMPORTAÇÃO. COMERCIALIZAÇÃO. VENDAS DESTINADAS A LABORATÓRIO DE ANÁLISES CLÍNICAS. ALÍQUOTA ZERO. CONDIÇÕES.
A desoneração de que trata o art. 1º, III, do Decreto nº 6.426, de 2008, relativa à importação e à venda no mercado interno de produtos que constam do Anexo III do Decreto nº 6.426, de 2008, é aplicável tanto na hipótese de importação ou de aquisição no mercado interno dos referidos produtos pela pessoa jurídica responsável por sua utilização quanto por pessoa jurídica revendedora, desde que, ao final da cadeia comercial, seja observada a destinação dos produtos exigida no citado dispositivo. Para fins da fruição do benefício fiscal, na hipótese de laboratórios de análises clínicas serem os destinatários finais, verifica-se como necessário que os produtos estejam listados no Anexo III do Decreto nº 6.426, de 2008, e que esses laboratórios atendam à normatização estabelecida pela Anvisa e, nesse sentido, estejam inscritos no CNES. O desvio da destinação das mercadorias implicará responsabilização do causador pelo pagamento das contribuições e das penalidades cabíveis, nos termos do art. 22 da Lei nº 11.945, de 2009.
SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE DIVERGÊNCIA Nº 4, DE 20 DE JANEIRO DE 2017, PUBLICADA NO DIÁRIO OFICIAL DA UNIÃO DE 25 DE JANEIRO DE 2017.
Dispositivos Legais: Lei nº 10.637, de 2002, art. 2º, § 3º; Lei nº 10.865, de 2004, art. 8º, § 11; Decreto nº 6.426, de...
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