{"id":6731,"date":"2015-02-09T10:23:49","date_gmt":"2015-02-09T12:23:49","guid":{"rendered":"https:\/\/oldconfirp.upsites.com.br\/?p=6731"},"modified":"2024-01-30T11:34:36","modified_gmt":"2024-01-30T14:34:36","slug":"pis-pasep-cofins-importacao","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/es\/pis-pasep-cofins-importacao\/","title":{"rendered":"Al\u00edquotas do PIS\/PASEP e COFINS na Importa\u00e7\u00e3o ter\u00e3o aumentos"},"content":{"rendered":"

Leia tamb\u00e9m e entenda tudo sobre Offshore:<\/span><\/p>\n

Contabilidade Para Empresa Offshore: Entenda a Import\u00e2ncia<\/span><\/a><\/p>\n

{Offshore}: Entenda sobre a Nova Lei para o Brasil em 2024<\/span><\/a><\/p>\n

Offshore: saiba o que \u00e9 e como abrir esse tipo de empresa<\/span><\/a><\/p>\n

As al\u00edquotas do PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o incidentes sobre a importa\u00e7\u00e3o de bens estrangeiros ir\u00e1 aumentar conforme a\u00a0Medida Provis\u00f3ria n\u00ba 668\/2015, j\u00e1 publicada no\u00a0Di\u00e1rio Oficial. Essa nova alta ter\u00e1 in\u00edcio a partir de 1\u00ba de Maio de 2015. <\/strong><\/p>\n

Veja abaixo como ficam as al\u00edquotas:<\/p>\n

<\/h5>\n
    \n
  1. PIS\/COFINS-Importa\u00e7\u00e3o – Aumento nas al\u00edquotas a partir de 1\u00ba\/05\/2015<\/li>\n<\/ol>\n

    A partir de 1\u00ba\/05\/2015 ser\u00e3o aumentadas as al\u00edquotas do PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o incidentes na importa\u00e7\u00e3o de bens estrangeiros, conforme segue:<\/p>\n

     <\/p>\n

      \n
    1. a) Na entrada de bens estrangeiros no territ\u00f3rio nacional:<\/li>\n<\/ol>\n

       <\/p>\n

        \n
      • PIS\/PASEP-Importa\u00e7\u00e3o: de 1,65% para 2,1%;<\/li>\n
      • COFINS-Importa\u00e7\u00e3o: de 7,6% para 9,65%.<\/li>\n<\/ul>\n

         <\/p>\n

        O aumento total ser\u00e1 de 2,5% (PIS + COFINS-Importa\u00e7\u00e3o).<\/p>\n

         <\/p>\n

          \n
        1. b) Na importa\u00e7\u00e3o de \u00abprodutos com tributa\u00e7\u00e3o diferenciada (monof\u00e1sicos)\u00bb tamb\u00e9m ser\u00e3o aumentadas as al\u00edquotas do PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o conforme tabela a seguir:<\/li>\n<\/ol>\n

           <\/p>\n

           <\/p>\n\n\n\n\n\n\n\n\n\n
          Setor<\/td>\nAumento<\/td>\nAumento Total<\/td>\n<\/tr>\n
          Produtos farmac\u00eauticos<\/td>\n– PIS-Importa\u00e7\u00e3o: de 2,1% para 2,76%- COFINS-Importa\u00e7\u00e3o: de 9,9% para 13,03%<\/td>\n3,79%<\/td>\n<\/tr>\n
          Produtos de perfumaria, de toucador ou de higiene pessoal<\/td>\n– PIS-Importa\u00e7\u00e3o: de 2,2% para 3,52%- COFINS-Importa\u00e7\u00e3o: de 10,3% para 16,48%<\/td>\n7,5%<\/td>\n<\/tr>\n
          M\u00e1quinas e ve\u00edculos<\/td>\n– PIS-Importa\u00e7\u00e3o: de 2% para 2,62%- COFINS-Importa\u00e7\u00e3o: de 9,6% para 12,57%<\/td>\n3,59%<\/td>\n<\/tr>\n
          Pneus novos e c\u00e2maras de ar, de borracha<\/td>\n– PIS-Importa\u00e7\u00e3o: de 2% para 2,88%- COFINS-Importa\u00e7\u00e3o: de 9,5% para 13,68%<\/td>\n5,06%<\/td>\n<\/tr>\n
          Autope\u00e7as<\/td>\n– PIS-Importa\u00e7\u00e3o: de 2,3% para 2,62%- COFINS-Importa\u00e7\u00e3o: de 10,8% para 12,57%<\/td>\n2,09%<\/td>\n<\/tr>\n
          Papel imune<\/td>\n– PIS-Importa\u00e7\u00e3o: de 0,8% para 0,95%- COFINS-Importa\u00e7\u00e3o: de 3,2% para 3,81%<\/td>\n0,76%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

           <\/p>\n

           <\/p>\n

           <\/p>\n

            \n
          1. Importa\u00e7\u00e3o de servi\u00e7os<\/li>\n<\/ol>\n

             <\/p>\n

            No caso de \u00abimporta\u00e7\u00e3o de servi\u00e7os\u00bb n\u00e3o houve majora\u00e7\u00e3o. As al\u00edquotas continuam as mesmas, sendo: 1,65% para o PIS\/PASEP-Importa\u00e7\u00e3o de servi\u00e7os e 7,6% para a COFINS-Importa\u00e7\u00e3o de servi\u00e7os.<\/p>\n

             <\/p>\n

              \n
            1. Cr\u00e9dito do PIS-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o a partir de 1\u00ba.05.2015<\/li>\n<\/ol>\n

               <\/p>\n

              De acordo com a nova reda\u00e7\u00e3o trazida pela MP n\u00ba 668\/2015, a partir de 1\u00ba.05.2015 o cr\u00e9dito do PIS -Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o ser\u00e1 apurado mediante a aplica\u00e7\u00e3o das al\u00edquotas majoradas previstas para os produtos relacionados no \u00abt\u00f3pico 1\u00bb acima, calculadas sobre o valor aduaneiro (Lei n\u00ba 10.865\/2004, art. 15, \u00a7 3\u00ba, e art. 17, \u00a7 2\u00ba, na reda\u00e7\u00e3o dada pela MP n\u00ba 668\/2015).<\/p>\n

               <\/p>\n

              Em s\u00edntese, as al\u00edquotas ser\u00e3o majoradas, mas a empresa do lucro real poder\u00e1 tomar cr\u00e9ditos de PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o pelas novas al\u00edquotas.<\/p>\n

               <\/p>\n

               <\/p>\n

                \n
              1. Adicional de 1% sobre a COFINS-Importa\u00e7\u00e3o<\/li>\n<\/ol>\n

                 <\/p>\n

                Continua em vigor o adicional de 1% (um por cento) sobre a COFINS-Importa\u00e7\u00e3o, na hip\u00f3tese de importa\u00e7\u00e3o dos bens relacionados no Anexo I da Lei n\u00ba 12.546\/2011. Esse adicional de 1% n\u00e3o se aplica a todos os produtos, mas somente \u00e0queles relacionados no citado Anexo I da Lei n\u00ba 12.546\/2011 (Lei n\u00ba 10.865\/2004, art. 8\u00ba, \u00a7 21, na reda\u00e7\u00e3o dada pela Lei n\u00ba 12.844\/2013).<\/p>\n

                 <\/p>\n

                Entretanto, o adicional de 1% da COFINS-Importa\u00e7\u00e3o n\u00e3o gera direito ao desconto do cr\u00e9dito. Pelo texto anterior, j\u00e1 estava vedado o cr\u00e9dito do adicional de 1%, pois estava impl\u00edcito na norma. Com o novo texto da MP n\u00ba 668\/2015 a veda\u00e7\u00e3o passou a ser expressa (Lei n\u00ba 10.865\/2004, art. 15, \u00a71\u00ba-A, e art. 17, \u00a72\u00ba-A, inclu\u00eddos pela MP n\u00ba 668\/2015).<\/p>\n","protected":false},"excerpt":{"rendered":"

                Leia tamb\u00e9m e entenda tudo sobre Offshore: Contabilidade Para Empresa Offshore: Entenda a Import\u00e2ncia {Offshore}: Entenda sobre a Nova Lei para o Brasil em 2024 Offshore: saiba o que \u00e9 e como abrir esse tipo de empresa As al\u00edquotas do PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o incidentes sobre a importa\u00e7\u00e3o de bens estrangeiros ir\u00e1 aumentar conforme a\u00a0Medida Provis\u00f3ria n\u00ba 668\/2015, j\u00e1 publicada no\u00a0Di\u00e1rio Oficial. Essa nova alta ter\u00e1 in\u00edcio a partir de 1\u00ba de Maio de 2015. Veja abaixo como ficam as al\u00edquotas: PIS\/COFINS-Importa\u00e7\u00e3o – Aumento nas al\u00edquotas a partir de 1\u00ba\/05\/2015 A partir de 1\u00ba\/05\/2015 ser\u00e3o aumentadas as al\u00edquotas do PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o incidentes na importa\u00e7\u00e3o de bens estrangeiros, conforme segue:   a) Na entrada de bens estrangeiros no territ\u00f3rio nacional:   PIS\/PASEP-Importa\u00e7\u00e3o: de 1,65% para 2,1%; COFINS-Importa\u00e7\u00e3o: de 7,6% para 9,65%.   O aumento total ser\u00e1 de 2,5% (PIS + COFINS-Importa\u00e7\u00e3o).   b) Na importa\u00e7\u00e3o de \u00abprodutos com tributa\u00e7\u00e3o diferenciada (monof\u00e1sicos)\u00bb tamb\u00e9m ser\u00e3o aumentadas as al\u00edquotas do PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o conforme tabela a seguir:     Setor Aumento Aumento Total Produtos farmac\u00eauticos – PIS-Importa\u00e7\u00e3o: de 2,1% para 2,76%- COFINS-Importa\u00e7\u00e3o: de 9,9% para 13,03% 3,79% Produtos de perfumaria, de toucador ou de higiene pessoal – PIS-Importa\u00e7\u00e3o: de 2,2% para 3,52%- COFINS-Importa\u00e7\u00e3o: de 10,3% para 16,48% 7,5% M\u00e1quinas e ve\u00edculos – PIS-Importa\u00e7\u00e3o: de 2% para 2,62%- COFINS-Importa\u00e7\u00e3o: de 9,6% para 12,57% 3,59% Pneus novos e c\u00e2maras de ar, de borracha – PIS-Importa\u00e7\u00e3o: de 2% para 2,88%- COFINS-Importa\u00e7\u00e3o: de 9,5% para 13,68% 5,06% Autope\u00e7as – PIS-Importa\u00e7\u00e3o: de 2,3% para 2,62%- COFINS-Importa\u00e7\u00e3o: de 10,8% para 12,57% 2,09% Papel imune – PIS-Importa\u00e7\u00e3o: de 0,8% para 0,95%- COFINS-Importa\u00e7\u00e3o: de 3,2% para 3,81% 0,76%       Importa\u00e7\u00e3o de servi\u00e7os   No caso de \u00abimporta\u00e7\u00e3o de servi\u00e7os\u00bb n\u00e3o houve majora\u00e7\u00e3o. As al\u00edquotas continuam as mesmas, sendo: 1,65% para o PIS\/PASEP-Importa\u00e7\u00e3o de servi\u00e7os e 7,6% para a COFINS-Importa\u00e7\u00e3o de servi\u00e7os.   Cr\u00e9dito do PIS-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o a partir de 1\u00ba.05.2015   De acordo com a nova reda\u00e7\u00e3o trazida pela MP n\u00ba 668\/2015, a partir de 1\u00ba.05.2015 o cr\u00e9dito do PIS -Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o ser\u00e1 apurado mediante a aplica\u00e7\u00e3o das al\u00edquotas majoradas previstas para os produtos relacionados no \u00abt\u00f3pico 1\u00bb acima, calculadas sobre o valor aduaneiro (Lei n\u00ba 10.865\/2004, art. 15, \u00a7 3\u00ba, e art. 17, \u00a7 2\u00ba, na reda\u00e7\u00e3o dada pela MP n\u00ba 668\/2015).   Em s\u00edntese, as al\u00edquotas ser\u00e3o majoradas, mas a empresa do lucro real poder\u00e1 tomar cr\u00e9ditos de PIS\/PASEP-Importa\u00e7\u00e3o e da COFINS-Importa\u00e7\u00e3o pelas novas al\u00edquotas.     Adicional de 1% sobre a COFINS-Importa\u00e7\u00e3o   Continua em vigor o adicional de 1% (um por cento) sobre a COFINS-Importa\u00e7\u00e3o, na hip\u00f3tese de importa\u00e7\u00e3o dos bens relacionados no Anexo I da Lei n\u00ba 12.546\/2011. Esse adicional de 1% n\u00e3o se aplica a todos os produtos, mas somente \u00e0queles relacionados no citado Anexo I da Lei n\u00ba 12.546\/2011 (Lei n\u00ba 10.865\/2004, art. 8\u00ba, \u00a7 21, na reda\u00e7\u00e3o dada pela Lei n\u00ba 12.844\/2013).   Entretanto, o adicional de 1% da COFINS-Importa\u00e7\u00e3o n\u00e3o gera direito ao desconto do cr\u00e9dito. Pelo texto anterior, j\u00e1 estava vedado o cr\u00e9dito do adicional de 1%, pois estava impl\u00edcito na norma. Com o novo texto da MP n\u00ba 668\/2015 a veda\u00e7\u00e3o passou a ser expressa (Lei n\u00ba 10.865\/2004, art. 15, \u00a71\u00ba-A, e art. 17, \u00a72\u00ba-A, inclu\u00eddos pela MP n\u00ba 668\/2015).<\/p>\n","protected":false},"author":20,"featured_media":4610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[28,33],"tags":[105,106,107,108,109],"class_list":["post-6731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-confirp-2","category-fiscal-tributario","tag-aumento-de-aliquotas","tag-aumento-de-impostos","tag-cofins","tag-importacao","tag-pispasep"],"yoast_head":"\nAl\u00edquotas do PIS\/PASEP e COFINS na Importa\u00e7\u00e3o ter\u00e3o aumentos - 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