The PIS/COFINS calculation base has been the subject of discussions for many years. After much debate, in 2017, the Brazilian Supreme Court ruled positively for taxpayers: in the decision referring to RE No. 574,706/PR, the agency understood that the ICMS values would have to be exempted from the Tax Calculation Base for PIS/COFINS. The justification is simple: ICMS is not configured as revenue and income, since the values do not belong to the taxpayer, but to States’ revenues.

To recover old tax credits or ensure they are compliant with tax authorities, many companies have taken their cases to the courts. In these cases, those responsible are not aware of the amount that should be deducted from the PIS/COFINS calculation, since it is not a matter of extracting an ERP report and making a subtraction: the credits referring to this recovery of undue payment will be audited by the Brazilian Internal Revenue Service.

Becomex can help your company in several steps in this process. Work will be performed through studies, analyzes and calculations, compiling the conclusions and results in a technical report, which gathers all the formulation of the values found. We combine our tax knowledge with technology to optimize analysis and bring fast results to our customers.