{"id":1320,"date":"2024-06-05T08:34:29","date_gmt":"2024-06-05T11:34:29","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1320"},"modified":"2025-09-18T09:56:25","modified_gmt":"2025-09-18T12:56:25","slug":"medida-provisoria-restringe-a-compensacao-de-creditos-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/medida-provisoria-restringe-a-compensacao-de-creditos-do-pis-cofins\/","title":{"rendered":"Medida Provis\u00f3ria restringe a compensa\u00e7\u00e3o de cr\u00e9ditos do PIS\/COFINS"},"content":{"rendered":"<p><em>Restri\u00e7\u00f5es \u00e0 compensa\u00e7\u00e3o cruzada se aplicam a partir de 4 de junho de 2024<\/em><\/p>\n\n\n\n<p>Foi publicada, na Edi\u00e7\u00e3o Extra do Di\u00e1rio Oficial da Uni\u00e3o de hoje, a Medida Provis\u00f3ria n\u00ba 1.227\/2024, que trata, entre outros assuntos, das condi\u00e7\u00f5es para frui\u00e7\u00e3o de benef\u00edcios fiscais federais pelas pessoas jur\u00eddicas e da limita\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o de cr\u00e9ditos de PIS\/COFINS.<\/p>\n\n\n\n<p>Inicialmente, para a frui\u00e7\u00e3o de benef\u00edcios fiscais (envolvendo tributos federais), a MP disp\u00f5e que ser\u00e1 obrigat\u00f3ria a apresenta\u00e7\u00e3o de declara\u00e7\u00e3o \u00e0 Receita Federal informando os incentivos, as ren\u00fancias, os benef\u00edcios ou as imunidades usufru\u00eddas e o valor do cr\u00e9dito fiscal.<\/p>\n\n\n\n<p>Al\u00e9m disso, a MP disp\u00f5e que a frui\u00e7\u00e3o de benef\u00edcios fiscais fica condicionada \u00e0 regularidade fiscal do contribuinte, \u00e0 inexist\u00eancia de san\u00e7\u00f5es envolvendo atos de improbidade administrativa, san\u00e7\u00f5es penais e administrativas de natureza ambiental e san\u00e7\u00f5es referentes \u00e0 atos lesivos \u00e0 administra\u00e7\u00e3o p\u00fablica, al\u00e9m da ades\u00e3o pr\u00e9via ao Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico e \u00e0 regularidade cadastral perante a Receita Federal.<\/p>\n\n\n\n<p>Tais condi\u00e7\u00f5es dependem de regulamenta\u00e7\u00e3o por parte da Receita Federal, sendo importante destacar que h\u00e1 a previs\u00e3o de aplica\u00e7\u00e3o de multa sobre a receita bruta em caso de aus\u00eancia ou atraso na entrega dessa declara\u00e7\u00e3o.<\/p>\n\n\n\n<p>A MP tamb\u00e9m permite a delega\u00e7\u00e3o de compet\u00eancia, por meio de conv\u00eanios firmados com os munic\u00edpios e com o Distrito Federal, para julgamento de processos administrativos envolvendo o ITR, sendo que anteriormente somente era permitida a delega\u00e7\u00e3o de compet\u00eancia para as atribui\u00e7\u00f5es de fiscaliza\u00e7\u00e3o e lan\u00e7amento do referido Imposto.<\/p>\n\n\n\n<p>No ponto mais controverso, a MP traz importante altera\u00e7\u00e3o na compensa\u00e7\u00e3o envolvendo cr\u00e9ditos do regime n\u00e3o cumulativo de PIS\/COFINS. De acordo com a MP, tais cr\u00e9ditos somente poder\u00e3o ser compensados com d\u00e9bitos de PIS\/COFINS, sendo vedada a compensa\u00e7\u00e3o com os demais tributos administrados pela Receita Federal \u2013 o que, at\u00e9 ent\u00e3o, era permitido pela Lei n\u00ba 11.116\/2005.<\/p>\n\n\n\n<p>A princ\u00edpio, essa veda\u00e7\u00e3o se aplica apenas aos cr\u00e9ditos de PIS\/COFINS gerados a partir da aquisi\u00e7\u00e3o de insumos e outros bens e servi\u00e7os que gerem o direito ao cr\u00e9dito, nos termos do artigo 3 das Leis n\u00bas 10.637 e 10.833, n\u00e3o se aplicando aos recolhimentos indevidos\/a maior dessas contribui\u00e7\u00f5es.<\/p>\n\n\n\n<p>Por fim, a MP veda o ressarcimento e compensa\u00e7\u00e3o de cr\u00e9ditos presumidos de PIS\/COFINS em diversas hip\u00f3teses anteriormente previstas.<\/p>\n\n\n\n<p>De acordo com o Governo Federal, tais medidas t\u00eam como objetivo compensar os impactos ocasionados pela manuten\u00e7\u00e3o da desonera\u00e7\u00e3o da folha de sal\u00e1rios, bem como corrigir distor\u00e7\u00f5es presentes no sistema tribut\u00e1rio brasileiro.<\/p>\n\n\n\n<p>Ainda de acordo com o Governo, as altera\u00e7\u00f5es e restri\u00e7\u00f5es contidas na MP n\u00e3o representariam qualquer aumento de tributos, de modo que a MP entra em vigor e produz todos os efeitos na data da publica\u00e7\u00e3o (04\/06).<\/p>\n\n\n\n<p>Ficamos \u00e0 disposi\u00e7\u00e3o para esclarecimentos adicionais sobre a mat\u00e9ria.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>GTLawyers \u2013 Tax Team<\/p>\n\n\n\n<p><a href=\"https:\/\/shoutout.wix.com\/so\/75Oxcg1aR\/c?w=W0gy_YK85KXeb_7u-Q2VrFQdTual0XlZ7FFFohiuxm8.eyJ1IjoibWFpbHRvOmVncm9zc0BndGxhd3llcnMuY29tLmJyIiwiciI6ImExOTMzYTljLTcyYWUtNDQyOC1hODJiLWFiNDk2MGQxOTdkMCIsIm0iOiJtYWlsIiwiYyI6IjAwMDAwMDAwLTAwMDAtMDAwMC0wMDAwLTAwMDAwMDAwMDAwMCJ9\">egross@gtlawyers.com.br<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Restri\u00e7\u00f5es \u00e0 compensa\u00e7\u00e3o cruzada se aplicam a partir de 4 de junho de 2024 Foi publicada, na Edi\u00e7\u00e3o Extra do Di\u00e1rio Oficial da Uni\u00e3o de hoje, a Medida Provis\u00f3ria n\u00ba 1.227\/2024, que trata, entre outros assuntos, das condi\u00e7\u00f5es para frui\u00e7\u00e3o de benef\u00edcios fiscais federais pelas pessoas jur\u00eddicas e da limita\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o de cr\u00e9ditos de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1320","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Medida Provis\u00f3ria restringe a compensa\u00e7\u00e3o de cr\u00e9ditos do PIS\/COFINS | GTLawyers | Escrit\u00f3rio boutique 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