A Procuradoria Geral da Fazenda Nacional publicou o Parecer SEI n\u00ba 71\/2025\/MF que aborda a exclus\u00e3o do ICMS devido ao diferencial de al\u00edquotas (DIFAL) da base de c\u00e1lculo das contribui\u00e7\u00f5es ao PIS e \u00e0 COFINS.<\/p>\n\n\n\n
A Procuradoria prop\u00f4s a dispensa em contestar e recorrer, bem como a desist\u00eancia de recursos em processos que possuem a referida discuss\u00e3o, reconhecendo, portanto, que o ICMS-DIFAL n\u00e3o deve compor a base de c\u00e1lculo dessas contribui\u00e7\u00f5es.<\/p>\n\n\n\n
Este entendimento alinha-se \u00e0 jurisprud\u00eancia do Supremo Tribunal Federal (STF), que j\u00e1 havia decidido pela exclus\u00e3o do ICMS destacado nas notas fiscais da base de c\u00e1lculo do PIS e da Cofins (Tema 69).<\/p>\n\n\n\n
A PGFN, ao estender essa interpreta\u00e7\u00e3o ao ICMS-DIFAL, busca uniformizar a aplica\u00e7\u00e3o da legisla\u00e7\u00e3o tribut\u00e1ria e reduzir a litigiosidade sobre o tema.<\/p>\n\n\n\n
Diante disso, as empresas poder\u00e3o ajustar seus procedimentos fiscais para excluir o ICMS-DIFAL da base de c\u00e1lculo do PIS e da Cofins, observando as orienta\u00e7\u00f5es da PGFN e as decis\u00f5es judiciais pertinentes sobre o tema.<\/p>\n","protected":false},"excerpt":{"rendered":"
A Procuradoria Geral da Fazenda Nacional publicou o Parecer SEI n\u00ba 71\/2025\/MF que aborda a exclus\u00e3o do ICMS devido ao […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_kadence_starter_templates_imported_post":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-628","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/628","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/comments?post=628"}],"version-history":[{"count":1,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/628\/revisions"}],"predecessor-version":[{"id":629,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/628\/revisions\/629"}],"wp:attachment":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/media?parent=628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/categories?post=628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/tags?post=628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}