Provisional Measure No. 1,159/2023

It deals with the calculation of PIS/Pasep and Cofins contributions in the non -cumulative regime.

In the calculation of the PIS/Pasep and COFINS calculation base, ICMS is excluded. The orientation, regarding this exclusion from the contribution calculation basis, was already included in Normative Instruction RFB No. 2,121/2022, which consolidated the standards of PIS/Pasep and COFINS.

In relation to the basis of calculation of contribution credits, the exclusion of ICMS in the calculation will occur from 01.05.2023. Thus, the ICMS levied on the acquisition operation will continue to compose the contribution credit basis by 30.04.2023.

Econet source

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