{"id":6846,"date":"2025-03-26T15:04:20","date_gmt":"2025-03-26T18:04:20","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=6846"},"modified":"2025-03-26T15:04:21","modified_gmt":"2025-03-26T18:04:21","slug":"decisao-do-stj-definira-se-pis-e-cofins-entram-no-calculo-de-irpj-e-csll-no-lucro-presumido","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2025\/03\/26\/decisao-do-stj-definira-se-pis-e-cofins-entram-no-calculo-de-irpj-e-csll-no-lucro-presumido\/","title":{"rendered":"Decis\u00e3o do STJ definir\u00e1 se PIS e Cofins entram no c\u00e1lculo de IRPJ e CSLL no lucro presumido"},"content":{"rendered":"\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-d5a5581e\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-36d776d1\"><h3 class=\"uagb-heading-text\"><br><strong>Boletim Jur\u00eddico n\u00ba 03 &#8211; 26\/03\/2025<\/strong><\/h3><div class=\"uagb-separator\"><\/div><\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-39dd2c69\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<h2 class=\"wp-block-heading has-text-color\" id=\"stf-custas-poderao-ser-recolhidas-por-pix-ou-cartao-a-partir-de-abril\" style=\"color:#0767b1\"><strong><strong><strong><strong><strong><strong><strong><strong>Decis\u00e3o do STJ definir\u00e1 se PIS e Cofins entram no c\u00e1lculo de IRPJ e CSLL no lucro presumido<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-g-sr1dy31\" class=\"wp-block-gutentor-e0 section-g-sr1dy31 gutentor-element gutentor-element-advanced-text text-align-justify-desktop\"><div class=\"gutentor-text-wrap\"><p class=\"gutentor-text\">Em s\u00edntese, a Fazenda Nacional sustenta que as contribui\u00e7\u00f5es ao PIS e \u00e0 COFINS integram o conceito de receita bruta, em conformidade com o disposto no art. 12 do Decreto n\u00ba 1.598\/1977, com as altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 12.973\/2014. Fundamenta-se tal posicionamento na premissa de que todos os valores auferidos no exerc\u00edcio da atividade empresarial devem compor a receita bruta, independentemente de sua destina\u00e7\u00e3o.\u00a0<br>\u00a0<br>Em contrapartida, os contribuintes argumentam que tais contribui\u00e7\u00f5es n\u00e3o se enquadram como receita pr\u00f3pria da empresa, por se tratar de valores meramente repassados ao er\u00e1rio, encontrando respaldo no entendimento consolidado pelo STF no julgamento do Tema 69 da Repercuss\u00e3o Geral, no qual restou decidido que o ICMS n\u00e3o integra a base de c\u00e1lculo do PIS e da COFINS, por n\u00e3o representar receita efetiva da empresa.\u00a0<br>\u00a0<br>Na hip\u00f3tese de o STJ optar pela exclus\u00e3o dessas contribui\u00e7\u00f5es sociais da base de c\u00e1lculo do IRPJ e da CSLL, abre-se a possibilidade de os contribuintes buscarem a restitui\u00e7\u00e3o dos valores indevidamente recolhidos nos \u00faltimos cinco anos, em conformidade com o prazo prescricional aplic\u00e1vel.\u00a0<br>\u00a0<br>Neste cen\u00e1rio, torna-se imprescind\u00edvel que as empresas optantes pelo Lucro Presumido acompanhem atentamente os desdobramentos do julgamento, procedendo \u00e0 an\u00e1lise dos potenciais impactos em sua carga tribut\u00e1ria e avaliando a viabilidade de ado\u00e7\u00e3o de medidas para a recupera\u00e7\u00e3o de tributos pagos a maior.\u00a0<br>\u00a0<br><strong>(Recursos Especiais n\u00b0s 2.151.903\/RS, 2.151.904\/RS e 2.151.907\/RS<\/strong>\u00a0\u2013\u00a0<strong>Tema 1.312 STJ<\/strong>)<br>\u00a0<br><strong>Fonte: STJ<\/strong><\/p><\/div><\/div>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-gae4aee\" class=\"wp-block-gutentor-e6 section-gae4aee gutentor-element gutentor-element-image text-align-center-desktop\"><div class=\"gutentor-element-image-box\"><a class=\"gutentor-element-image-link\" href=\"window.print()\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/sinicesp.org.br\/wp-content\/uploads\/2022\/01\/impressora.png\" \/><\/div><\/a><\/div><\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu afetar ao rito dos recursos repetitivos, no Tema 1.312, a tem\u00e1tica das contribui\u00e7\u00f5es ao PIS e COFINS integrarem ou n\u00e3o a base de c\u00e1lculo do IRPJ e da CSLL quando apuradas sob o regime do Lucro Presumido. <\/p>\n","protected":false},"author":1,"featured_media":6837,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","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":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu afetar ao rito dos recursos repetitivos, no Tema 1.312, a tem\u00e1tica das contribui\u00e7\u00f5es ao PIS e COFINS integrarem ou n\u00e3o a base de c\u00e1lculo do IRPJ e da CSLL quando apuradas sob o regime do Lucro Presumido.","_links":{"self":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts\/6846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=6846"}],"version-history":[{"count":0,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts\/6846\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/media\/6837"}],"wp:attachment":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=6846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=6846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=6846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}