SOLUÇÃO DE CONSULTA Nº 151, DE 24 DE JULHO DE 2023
Páginas | 62-62 |
Data de publicação | 09 Agosto 2023 |
Data | 24 Julho 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=09/08/2023&jornal=515&pagina=62 |
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 151, DE 24 DE JULHO DE 2023
Assunto: Contribuição para o Financiamento da Seguridade Social - Cofins
REGIME NÃO CUMULATIVO. INTERMEDIAÇÃO. SOLUÇÕES DE PAGAMENTO. TAXA NEGATIVA DE ADMINISTRAÇÃO. CRÉDITO. INSUMO. IMPOSSIBILIDADE.
A taxa negativa de administração praticada em contratos não atende aos requisitos previstos na legislação para ser caracterizada como um insumo da atividade econômica pactuada, não havendo, consequentemente, possibilidade de desconto de créditos da Cofins sobre o valor equivalente dos aportes financeiros que em função dela venha o prestador a realizar para a operacionalização dos contratos firmados.
SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE CONSULTA Nº 45, DE 28 DE MAIO DE 2020.
Dispositivos Legais: Lei nº 10.833, de 2003, art. 3º; Lei nº 10.406, de 2002, arts. 82 e 83; Parecer Normativo Cosit/RFB nº 5, de 2018.
Assunto: Contribuição para o PIS/Pasep
REGIME NÃO CUMULATIVO. INTERMEDIAÇÃO. SOLUÇÕES DE PAGAMENTO. TAXA NEGATIVA DE ADMINISTRAÇÃO. CRÉDITO. INSUMO. IMPOSSIBILIDADE.
A taxa negativa de administração praticada em contratos não atende aos requisitos previstos na legislação para ser caracterizada como um insumo da atividade econômica pactuada, não havendo, consequentemente, possibilidade de desconto de créditos da Contribuição para o PIS/Pasep sobre o valor equivalente dos aportes financeiros que em função dela venha o prestador a realizar para a operacionalização dos contratos firmados.
SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE CONSULTA Nº 45, DE 28 DE...
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