A IN 2121/2022 veio facilitar o entendimento do usuário sobre a apuração das contribuições PIS/Pasep, da Contribuição para o Financiamento da Seguridade Social (Cofins), da Contribuição para o PIS/Pasep-Importação e da Cofins-Importação, trazendo para uma única Instrução Normativa a interpretação de questões que eram dispostas em diversas IN.
Sobre essa consolidação através da IN 2121/2022 ficou normatizado no Art. 171, II que o ICMS incidente sobre a venda do fornecedor poderia compor a base de créditos do PIS e COFINS das empresas tributadas pelas Leis 10.637/02 e 10.833/03 “Lucro Real”.
Recentemente foi publicada a MP 1.159/2023 revogando a interpretação dada anteriormente pela IN 2121/2022 e alterando novamente esse entendimento voltando a excluir o ICMS da base do PIS e COFINS sobre as aquisições a partir de 01 de maio de 2023.
Fonte: IN RFB nº 2121/2022 (fazenda.gov.br); Base Legislação da Presidência da República – Medida Provisória nº 1.159 de 12 de janeiro de 2023 (presidencia.gov.br); L10637 (planalto.gov.br); L10833 (planalto.gov.br)
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