Taxpayers will be able to review the last 5 years of exclusion of ICMS-ST from the PIS and COFINS calculation base

Taxpayers can review their tax assessments and seek a refund or compensation for amounts unduly collected through administrative means.

Knowledge

20.06.2024 - 15:28:00 | 2 reading minutes

On 06/20/2024, the Ministers unanimously defined that the time frame for the application of the signed Thesis will be the same as the date of the judgment of Theme 69 of the Supreme Court (exclusion of ICMS from the PIS and COFINS calculation basis ), in March 2017.

In this way, the replaced taxpayers, if they have not excluded the value of ICMS-ST paid on their contributions, will be able to withdraw the last 5 years and recover.

Detailing:
In December 2023, the Superior Court of Justice concluded the judgment on Topic No. 1,125, which decided that the ICMS-ST does not form the basis for calculating the Contribution to PIS and COFINS owed by the taxpayer replaced in the progressive tax substitution regime.

Furthermore, it brought definitions about the modulation of the effects of such a judgment following the guidance established in the judgment of Theme 69 in the Federal Supreme Court (Thesis of the Century), however, they defined that the exclusion of ICMS-ST from the PIS and PIS calculation basis COFINS would only be possible from 12/13/2023, the date of publication of the judgment on Topic No. 1,125, with the exception of Taxpayers who discuss the issue in legal actions and administrative procedures.

However, in the judgment of Motion for Declaration, finalized on 06/20/2024, the Ministers unanimously defined that the time frame for the application of the signed Thesis will be the same as the date of the judgment of Theme 69 of the Supreme Court , as there would be no justification for different treatment to be given.

In other words, from March 15, 2017, Taxpayers can review their tax assessments and seek through administrative means the refund or compensation of amounts unduly collected, with only actions filed up to 03/15/2017 being protected, which will be able to recover amounts unduly paid up to 5 years before the lawsuit.

If you have any questions, please contact our specialized tax team.