{"id":805,"date":"2021-05-27T16:12:40","date_gmt":"2021-05-27T19:12:40","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/procuradoria-regulamenta-a-exclusao-do-icms-das-bases-de-calculo-do-pis-e-da-cofins\/"},"modified":"2026-09-29T19:24:49","modified_gmt":"2026-09-29T22:24:49","slug":"procuradoria-regulamenta-a-exclusao-do-icms-das-bases-de-calculo-do-pis-e-da-cofins","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/procuradoria-regulamenta-a-exclusao-do-icms-das-bases-de-calculo-do-pis-e-da-cofins\/","title":{"rendered":"Procuradoria regulamenta a exclus\u00e3o do ICMS das bases de c\u00e1lculo do PIS e da Cofins"},"content":{"rendered":"<p>A<br \/>\nProcuradoria-Geral da Fazenda Nacional (PGFN), por meio do Despacho n\u00ba<br \/>\n246\/2021\/PGFN-ME, publicado em 26 de maio de 2021, aprovou o&nbsp;Parecer SEI<br \/>\nn\u00ba 7698\/2021\/ME que regulamenta&nbsp;a exclus\u00e3o do ICMS das bases de c\u00e1lculo do<br \/>\nPIS e da Cofins.&nbsp;<\/p>\n<p>Nos termos do Parecer<br \/>\nproferido, a PGFN fica dispensada de&nbsp;contestar e recorrer sobre quest\u00f5es<br \/>\nque envolvam esta tese, tanto&nbsp;no \u00e2mbito administrativo como no judicial,<br \/>\ndesde que o tema esteja em conformidade com o que foi recentemente decidido<br \/>\npelo&nbsp;Supremo Tribunal Federal, por ocasi\u00e3o do julgamento do&nbsp;Tema 69<br \/>\nda Repercuss\u00e3o Geral, \u201c<em>O ICMS<br \/>\nn\u00e3o comp\u00f5e a base de c\u00e1lculo para incid\u00eancia&nbsp;do PIS e da COFINS<\/em>\u201d<br \/>\n(vide not\u00edcia espec\u00edfica sobre o tema &#8211;&nbsp;<a href=\"http:\/\/clickemailmkt.hondatar.com.br\/ls\/click?upn=FbXh3yKJMplcMCuG3bGmHtH3UkNqBuMAfp2ICJPThWT0eBjQcRmz6vqzxCYuiTjuHW4btmjnwmaHczRz0i3Emrnp5mMLW5gcdIGXoZetH0aGo5LbdeRUw9gPTS978L-2FieXZnnBXLGfF64BdNs18ksPgaNmVL6R2blVxCxGDu8gfpv2jM-2Ffki8VTmLzapbG-2BhMiHag2HCxR-2FUXxE8SRs3lWg-2FxugJOlGCQGoLTvnnwpFEmYay4r2OfswOHEvlOVFzAf0KdTrvv-2F-2BPVJTqG5ZuzKKyMjvPpqAD4WSKSMD9vzbqTUvs1-2F3cj-2B4QuO0JRzDcz3Nq-2FR7aeXBtIwjFwAfMi7qMWu-2FxqniE65sp8nOz6bXaTCh5FmWzZF4qmODmrUJJg9Op_hDJouvxlUmw3EfsHzrHB9FwTdKOxSwl3mEScV910pjmoYOEdd6Z02aZ3Yw-2BB4e-2FPwVsHW65zn5wPsq-2F8aMK3vFdsr3y33jirS05VGfxSFPTCQ7hVdttozT-2FJwXUY63mlLX87P-2BU9mH9ZPhonbmvTRSUnTQYH8KJiHvBuPOuEiYt3lu7-2FEnCdPcMYDV8pQWXyI1QlAzH2QhhAVnhDa-2FprXsjtQIl3weP7vQSz7mUxdK-2FtCjLgHoPZMm1U252bcC-2FXONz-2FyYXuDGpJmQuPaJ4MkW0-2BeFiPI6SPOZty61S7EUOYTvQSwGRvRkiRI3Q8JiTV\">http:\/\/www.hondatar.com.br\/stf-define-que-a-exclusao-do-icms-destacado-da-base-de-calculo-do-pis-e-cofins-vale-a-partir-de-15-03-2017\/<\/a>&nbsp;).<\/p>\n<p>O<br \/>\nParecer&nbsp;SEI n\u00ba 7698\/2021\/ME tamb\u00e9m esclarece&nbsp;que&nbsp;todos os procedimentos,<br \/>\nrotinas e normativos relativos \u00e0 cobran\u00e7a do PIS e da COFINS, a partir do dia<br \/>\n16 de mar\u00e7o de 2017, ser\u00e3o ajustados pela Procuradoria em rela\u00e7\u00e3o a todos os<br \/>\ncontribuintes, considerando a inconstitucionalidade da inclus\u00e3o do ICMS na base<br \/>\nde c\u00e1lculo dos referidos tributos.&nbsp;<\/p>\n<p>De acordo com o<br \/>\ntexto, o posicionamento adotado pela PGFN tem como principal objetivo refor\u00e7ar<br \/>\no compromisso da Administra\u00e7\u00e3o P\u00fablica com a Constitui\u00e7\u00e3o Federal e com a<br \/>\nSuprema Corte, e pontua que &#8220;<em>a<br \/>\ntodo e&nbsp;qualquer contribuinte seja garantido o direito de reaver, na seara<br \/>\nadministrativa, valores que&nbsp;foram recolhidos indevidamente<\/em>&#8220;.<\/p>\n<p>Por fim, a norma<br \/>\nconclui que: (i)&nbsp;os efeitos da decis\u00e3o do STF devem se dar ap\u00f3s<br \/>\n15\/03\/2017, ressalvadas as a\u00e7\u00f5es judiciais&nbsp;e administrativas protocoladas<br \/>\nat\u00e9 esta data; e (ii)&nbsp;o ICMS que n\u00e3o comp\u00f5e a base de c\u00e1lculo das<br \/>\ncontribui\u00e7\u00f5es do PIS e da COFINS \u00e9 o&nbsp;destacado nas Notas Fiscais, e n\u00e3o o<br \/>\nefetivamente recolhido.<\/p>\n<p>Importante<br \/>\nmencionar que essa determina\u00e7\u00e3o interna da Procuradoria tamb\u00e9m produzir\u00e1<br \/>\nefeitos no \u00e2mbito da Secretaria da Receita Federal do Brasil (RFB), com a<br \/>\nposterior edi\u00e7\u00e3o de atos normativos internos do referido \u00f3rg\u00e3o.<\/p>\n<p>Para consultar o<br \/>\ninteiro teor do Parecer SEI n\u00ba 7698\/2021\/ME e do&nbsp;Despacho n\u00ba<br \/>\n246\/2021\/PGFN-ME,&nbsp;publicado em 26\/05\/2021, acesse o seguinte&nbsp;<a href=\"http:\/\/clickemailmkt.hondatar.com.br\/ls\/click?upn=DewqRwUKR1L0EsZp0SNANchKZQaNU97MXT3zxwyhWpSZ2HMykfTnn-2FmidKrXx09RpVL5ht7jzIJc6l8y5B9-2BSs-2FDwNHDku6ySTAY6-2BDztj3-2Fh4CvpRGwWvPJtuHT5uK61ejY30bx6ARJVYKWe6cSUannme-2BunxdB5RrXr7Ur56KBwyVT9ARtdT85jIwy95TVIsj-2Birn-2FAL673MQHSc1SDbRlQxPiDdb8ZrFgY9BKdsMKFS0E2RHhY-2FLrZkBmMjS40VgFSFuiw92OzNathJS-2FCw-3D-3D1IzW_hDJouvxlUmw3EfsHzrHB9FwTdKOxSwl3mEScV910pjmoYOEdd6Z02aZ3Yw-2BB4e-2FPwVsHW65zn5wPsq-2F8aMK3vFdsr3y33jirS05VGfxSFPTCQ7hVdttozT-2FJwXUY63mlLX87P-2BU9mH9ZPhonbmvTRSUnTQYH8KJiHvBuPOuEiYt3lu7-2FEnCdPcMYDV8pQWXydX000wMCmRiIzm8f2quu6F3pQk3-2B5YLltvbCYDm-2F9YBefoyQywG51XO6HKhK5pgc3m3TpjnuiPfB-2FwJej-2BJK58ndYij-2FLOqYuy7siXXgPDsnvcsFf3FRU6XX6YUul974\">link<\/a> .&nbsp;<\/p>\n<p>A Equipe do Tribut\u00e1rio<br \/>\nContencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira<br \/>\ndisposi\u00e7\u00e3o para prestar maiores esclarecimentos a respeito do presente tema.<\/p>\n<p class=\"has-text-align-center\">Lucas Munhoz Filho<\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\">Daniela Franulovic<\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\">Renata Souza Rocha<\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Procuradoria-Geral da Fazenda Nacional (PGFN), por meio do Despacho n\u00ba 246\/2021\/PGFN-ME, publicado em [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Procuradoria regulamenta a exclus\u00e3o do ICMS das bases de c\u00e1lculo do PIS e da Cofins - HONDATAR Advogados<\/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:\/\/www.hondatar.com.br\/en\/procuradoria-regulamenta-a-exclusao-do-icms-das-bases-de-calculo-do-pis-e-da-cofins\/\" \/>\n<meta property=\"og:locale\" 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