Alana Dahrouj
Lawyer at Marcos Martins Advogados
Recent decisions handed down by the Federal Regional Court of the 3rd Region have granted companies the right to exclude ICMS-Difal amounts from the PIS and COFINS calculation basis.
Although the impossibility of (ordinary) ICMS being included in the PIS and COFINS tax base has already been established, the tax authorities believe that ICMS-Difal should be included in the tax base for these contributions.
For this reason, companies have sought legal action to exclude ICMS-Difal from the PIS and Cofins calculation basis, because, just as in the case of normal ICMS, it does not constitute the company’s revenue or turnover.
The understanding applied by the Court creates a favorable scenario for companies to file the respective lawsuit, reducing their PIS and Cofins tax burden.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
