Exclusion of ICMS from calculation base – Simples Nacional Companies


Exclusion of ICMS from calculation base - Simples Nacional Companies

The Simples Nacional Executive Secretariat Committee disclosed at the Simples Nacional Portal a clarification on decision of the Federal Suprie Court (STF) for the impossibility to include ICMS in Cofins calculation basis, and RE 574,706, under general repercussion, also deciding on impossibility of taking part on PIS/Pasep basis calculation.

The clarification shows that these itis deal with legislation that not concerning the companies opting for the Simples Nacional. For those, the definition valid is the calculation base in Article 3, paragraph 1, of the Complientary Law 123, of 2006, whose constitutionality the STF did not judge in these processes, and is therefore full in force.

Thus, the Executive Secretariat clarifies that, strictly speaking, the situation of companies opting for Simples Nacional is totally different since the ICMS percentage is not levied on circulation operation, due to its calculation systi, and before Cofins and PIS-Pasep contribution, but on gross revenue and in parallel with thi. Therefore, the ICMS is not a part of the Simples Nacional calculation basis, so that those judged by the STF are not applicable to the opting companies. For further details, access Simples Nacional Portal.

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