{"id":6896,"date":"2025-04-29T18:04:40","date_gmt":"2025-04-29T21:04:40","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=6896"},"modified":"2025-04-29T18:06:17","modified_gmt":"2025-04-29T21:06:17","slug":"creditos-presumidos-de-icms-nao-compoem-a-base-de-calculo-do-pis-e-da-cofins-entenda-a-nao-incidencia-segundo-a-solucao-de-consulta-disit-srrf06-no-6005","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2025\/04\/29\/creditos-presumidos-de-icms-nao-compoem-a-base-de-calculo-do-pis-e-da-cofins-entenda-a-nao-incidencia-segundo-a-solucao-de-consulta-disit-srrf06-no-6005\/","title":{"rendered":"Cr\u00e9ditos presumidos de ICMS n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e da COFINS: Entenda a n\u00e3o incid\u00eancia segundo a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6896\" class=\"elementor elementor-6896\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36427be4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36427be4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74148b2f\" data-id=\"74148b2f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-176ad767 elementor-widget elementor-widget-text-editor\" data-id=\"176ad767\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<figure class=\"wp-block-image size-large\">j<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" class=\"wp-image-6898\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543-1024x1024.png\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543-1024x1024.png 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543-300x300.png 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543-150x150.png 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543-768x768.png 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543-64x64.png 64w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/NOVOS-POSTS-AUREUM-2025-04-29T175933.543.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p>Cr\u00e9ditos presumidos de ICMS n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e a COFINS: Entenda a n\u00e3o incid\u00eancia segundo a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005.<\/p>\n\n<p>Recentemente, a Receita Federal publicou a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005, de 31 de mar\u00e7o de 2025, esclarecendo que os cr\u00e9ditos presumidos de ICMS concedidos pelo Estado de Santa Catarina, no \u00e2mbito do Tratamento Tribut\u00e1rio Diferenciado 410 (TTD 410), n\u00e3o devem ser considerados na base de c\u00e1lculo do PIS e a COFINS para as pessoas jur\u00eddicas que adotam o regime de apura\u00e7\u00e3o cumulativa.<\/p>\n\n<p>De acordo com a orienta\u00e7\u00e3o, esses cr\u00e9ditos, classificados como \u201coutros resultados operacionais\u201d, n\u00e3o devem compor as bases de c\u00e1lculo das referidas contribui\u00e7\u00f5es, ou seja, n\u00e3o entram na receita bruta usada para calcular o PIS e a COFINS. Essa decis\u00e3o refor\u00e7a a import\u00e2ncia de estar atento \u00e0s mudan\u00e7as na legisla\u00e7\u00e3o tribut\u00e1ria e de consultar um especialista para garantir a correta apura\u00e7\u00e3o e pagamento dessas contribui\u00e7\u00f5es.<\/p>\n\n<p>Para ficar por dentro de todas as novidades tribut\u00e1rias, siga-nos em nossas redes sociais ou consulte um de nossos especialistas.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Cr\u00e9ditos presumidos de ICMS n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e a COFINS: Entenda a n\u00e3o incid\u00eancia segundo a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005. Recentemente, a Receita Federal publicou a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005, de 31 de mar\u00e7o de 2025, esclarecendo que os cr\u00e9ditos presumidos de ICMS concedidos pelo Estado de Santa Catarina, no \u00e2mbito do Tratamento Tribut\u00e1rio Diferenciado 410 (TTD 410), n\u00e3o devem ser considerados na base de c\u00e1lculo do PIS e a COFINS para as pessoas jur\u00eddicas que adotam o regime de apura\u00e7\u00e3o cumulativa. De acordo com a orienta\u00e7\u00e3o, esses cr\u00e9ditos, classificados como \u201coutros resultados operacionais\u201d, n\u00e3o devem compor as bases de c\u00e1lculo das referidas contribui\u00e7\u00f5es, ou seja, n\u00e3o entram na&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6896","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00e9ditos presumidos de ICMS n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e da COFINS: Entenda a n\u00e3o incid\u00eancia segundo a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005. - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/29\/creditos-presumidos-de-icms-nao-compoem-a-base-de-calculo-do-pis-e-da-cofins-entenda-a-nao-incidencia-segundo-a-solucao-de-consulta-disit-srrf06-no-6005\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9ditos presumidos de ICMS n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e da COFINS: Entenda a n\u00e3o incid\u00eancia segundo a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Cr\u00e9ditos presumidos de ICMS n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e a COFINS: Entenda a n\u00e3o incid\u00eancia segundo a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005. Recentemente, a Receita Federal publicou a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005, de 31 de mar\u00e7o de 2025, esclarecendo que os cr\u00e9ditos presumidos de ICMS concedidos pelo Estado de Santa Catarina, no \u00e2mbito do Tratamento Tribut\u00e1rio Diferenciado 410 (TTD 410), n\u00e3o devem ser considerados na base de c\u00e1lculo do PIS e a COFINS para as pessoas jur\u00eddicas que adotam o regime de apura\u00e7\u00e3o cumulativa. 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Recentemente, a Receita Federal publicou a Solu\u00e7\u00e3o de Consulta Disit\/SRRF06 n\u00ba 6005, de 31 de mar\u00e7o de 2025, esclarecendo que os cr\u00e9ditos presumidos de ICMS concedidos pelo Estado de Santa Catarina, no \u00e2mbito do Tratamento Tribut\u00e1rio Diferenciado 410 (TTD 410), n\u00e3o devem ser considerados na base de c\u00e1lculo do PIS e a COFINS para as pessoas jur\u00eddicas que adotam o regime de apura\u00e7\u00e3o cumulativa. 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