Crediting for inputs in the non-cumulative PIS/COFINS regime

The present work has the purpose of presenting the non-cumulative regime of PIS (Social Integration Programme) and COFINS (Contribution to Social Security Financing), more precisely with regard to crediting for inputs. In this sense, the taxes as a whole will be addressed, presenting their main characteristics and, mainly, all the doctrinal and jurisprudential concepts related to inputs. Obtaining this credit and how it is accounted for will also be highlighted in this text. All this with fulcrum in the laws n° 10.637 of 2002 and 10.833 of 2003.

Autorentext

Professionnel travaillant dans le domaine du conseil fiscal, plus particulièrement dans le domaine des impôts directs. Il est au service d'entreprises nationales et internationales auxquelles il fournit des services d'examen fiscal, de rectification des obligations accessoires, d'analyse des prix de transfert et d'enquête sur les crédits d'impôt. Il a également été consultant fiscal dans un cabinet d'audit Big4 renommé.