Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company

Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit met...

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Principais autores: Zago, Jéssica Andressa, Silva, Letícia Twardowski da, Rigo, Vitor Paulo
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/27704
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Zago, Jéssica Andressa
Silva, Letícia Twardowski da
Rigo, Vitor Paulo
spellingShingle Zago, Jéssica Andressa
Silva, Letícia Twardowski da
Rigo, Vitor Paulo
Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
author_facet Zago, Jéssica Andressa
Silva, Letícia Twardowski da
Rigo, Vitor Paulo
author_sort Zago, Jéssica Andressa
title Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
title_short Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
title_full Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
title_fullStr Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
title_full_unstemmed Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
title_sort impact of the exclusion of icms from pis and cofins calculation base: study on the stf decision and its effects on a food company
description Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit method. Methodology: A descriptive research was used, applied to a case study with quantitative data approach. The composition of the values and identification of the undue amount was made from the thorough analysis of the company's tax and accounting documents, from 2012 to 2017. Results: It was found that the STF decision allows different interpretations regarding the calculation system for reimbursement of eventual values, therefore, as there is still no legal certainty regarding the criterion to be used, it was decided to show the values by both methods, that is, excluding the posted ICMS and the collected ICMS. The research result showed that both forms of calculation proved to be beneficial for the company, even with the huge discrepancy identified when confronting the undue amounts found in each calculation criterion. Study Contributions: The study makes a significant contribution because it is the decision made by the STF that excludes ICMS from the PIS and COFINS calculation base, a matter that has been dragging on by the STF for many years, and which is still confused and allows different interpretations as to the method of calculating the amount due. Disharmonized and unsafe decisions, the great amounts that the government needs to return to companies and the breadth that decision has taken at the national level make the matter relevant because as shown in the present study, despite the discrepant results between the ways of calculating the amount to be refunded / compensated, the company obtains a significant financial advantage.  
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2022
url https://periodicos.ufrn.br/ambiente/article/view/27704
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spelling oai:periodicos.ufrn.br:article-277042023-01-18T22:47:44Z Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company El impacto de la exclusión del ICMS de la base del cálculo del PIS y del COFINS: estudio sobre la decisión del STF y sus efectos en una empresa del segmento alimentício Impacto da exclusão do ICMS da base de cálculo do PIS e da COFINS: estudo sobre a decisão do STF e seus efeitos em uma empresa do segmento alimentício Zago, Jéssica Andressa Silva, Letícia Twardowski da Rigo, Vitor Paulo ICMS. PIS. COFINS. Undue. Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company. ICMS. PIS. COFINS. Indebido. El impacto de la exclusión del ICMS de la base del cálculo del PIS y del COFINS: estudio sobre la decisión del STF y sus efectos en una empresa del segmento alimentício. ICMS. PIS. COFINS. Indébito. Impacto da exclusão do ICMS da base de cálculo do PIS e da COFINS: estudo sobre a decisão do STF e seus efeitos em uma empresa do segmento alimentício. Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit method. Methodology: A descriptive research was used, applied to a case study with quantitative data approach. The composition of the values and identification of the undue amount was made from the thorough analysis of the company's tax and accounting documents, from 2012 to 2017. Results: It was found that the STF decision allows different interpretations regarding the calculation system for reimbursement of eventual values, therefore, as there is still no legal certainty regarding the criterion to be used, it was decided to show the values by both methods, that is, excluding the posted ICMS and the collected ICMS. The research result showed that both forms of calculation proved to be beneficial for the company, even with the huge discrepancy identified when confronting the undue amounts found in each calculation criterion. Study Contributions: The study makes a significant contribution because it is the decision made by the STF that excludes ICMS from the PIS and COFINS calculation base, a matter that has been dragging on by the STF for many years, and which is still confused and allows different interpretations as to the method of calculating the amount due. Disharmonized and unsafe decisions, the great amounts that the government needs to return to companies and the breadth that decision has taken at the national level make the matter relevant because as shown in the present study, despite the discrepant results between the ways of calculating the amount to be refunded / compensated, the company obtains a significant financial advantage.   Objetivo: El objetivo del estudio fue presentar el impacto de la decisión proferida por el Supremo Tribunal Federal en que excluye el ICMS de la base del cálculo del PIS y del COFINS y presenta el montante de las contribuciones que serán restituidas por una empresa del sector alimenticio, que se encuadra en el régimen del Lucro Real. Metodología: Se utilizó una pesquisa descriptiva, aplicada a un estudio de caso con el abordaje cuantitativo de los datos. La composición de los valores e identificación del indebido fue hecho a partir del análisis minuciosas de los documentos fiscales y contables de la empresa, de los años de 2012 hasta 2017. Resultados: Se verificó que la decisión del STF permite la interpretación distinta cuanto a la sistemática del cálculo para el resarcimiento de eventuales valores, por lo tanto como no hay seguranza jurídica cuanto al critério a ser utilizado, se optó por demostrar valores por los dos métodos, o sea, excluyendo el ICMS destacado y el ICMS recogido. El resultado de la pesquisa evidenció que ambas las formas del cálculo se mostraron benéficas a la empresa, con la enorme discrepancia identificada se confrontaron los valores indebidos encontrados en cada criterio del cálculo. Contribuciones del Estudio: El estudio trae una contribución significativa pues se trata de la decisión proferida por el STF en que excluye el ICMS de la base de cálculos del PIS y del COFINS, asunto ese que se arrastraba por el STF a muchos años, y que aún, se muestra confuso y permite interpretaciones distintas cuanto al método del cálculo indebido. Las decisiones desarmonizadas y inseguras, los grandes valores en que el gobierno necesita restituir a las empresas y la amplitud que esa decisión tomó en ámbito nacional, tornaron el asunto relevante, pues como mostrado en el presente estudio, aunque los resultados discrepantes entre las formas de apuración del valor a restituir/ compensar, la empresa obtiene expresiva ventaja financiera. Objetivo: O objetivo do estudo foi apresentar o impacto da decisão proferida pelo Supremo Tribunal Federal que exclui o ICMS da base de cálculo do PIS e da COFINS e demonstrar o montante dessas contribuições a serem restituídas por uma empresa do setor alimentício, enquadrada no regime do Lucro Real. Metodologia: Utilizou-se uma pesquisa descritiva, aplicada a um estudo de caso com abordagem quantitativa dos dados. A composição dos valores e identificação do indébito foram feitos a partir da análise minuciosa dos documentos fiscais e contábeis da empresa, dos anos de 2012 até 2017. Resultados: Verificou-se que a decisão do STF permite interpretações distintas quanto a sistemática de cálculo para ressarcimento de eventuais valores, portanto como ainda não há segurança jurídica quanto ao critério a ser utilizado, optou-se por demonstrar os valores pelos dois métodos, ou seja, excluindo o ICMS destacado e o ICMS recolhido. O resultado da pesquisa evidenciou que ambas as formas de cálculo se mostraram benéficas para a empresa, mesmo com a enorme discrepância identificada se confrontados os valores de indébito encontrados em cada critério de cálculo. Contribuições do Estudo: O estudo traz uma contribuição significativa pois trata-se da decisão proferida pelo STF que exclui o ICMS da base de cálculo do PIS e COFINS, assunto esse que arrastava-se pelo STF há muitos anos, e que ainda se mostra confusa e permite interpretações distintas quanto ao método de cálculo do indébito. As decisões desarmonizadas e inseguras, os grandes valores que o governo necessita restituir às empresas e a amplitude que essa decisão tomou em âmbito nacional tornam o assunto relevante pois como mostrado no presente estudo, apesar dos resultados discrepantes entre as formas de apuração do valor a restituir/compensar, a empresa obtém expressiva vantagem tributária. Portal de Periódicos Eletrônicos da UFRN 2022-01-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/27704 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 1 (2022): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 1 (2022): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 1 (2022): Jan./Jun. 2176-9036 10.21680/2176-9036.2022v14n1 eng https://periodicos.ufrn.br/ambiente/article/view/27704/15297 Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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