Taking into consideration the provisions of Provisional Measure (MP) 1159/23, the Brazilian Internal Revenue Service issued a note on 04/28/23, establishing the operational procedures for recording the exclusion of the ICMS (Tax on Circulation of Goods and Services) in the acquisition of goods and services in order to use PIS (Social Integration Program) and COFINS (Contribution for the Financing of Social Security) credits.
NOTE TO TAXPAYERS – EFD CONTRIBUTIONS
Published on 04/28/2023
MP No. 1,159, of January 2023.
In view of Provisional Measure No. 1,159, of January 12, 2023, which included Subsection III of Paragraph 2 of Article 3 of Law No. 10,637, of 2002, and Subsection III of Paragraph 2 of Article 3 of Law No. 10,833 of 2003, effective as of May 1, 2023, providing that no credit will be given for the amount of the ICMS levied on the acquisition transaction, the Internal Revenue Service informs the taxpayers that they shall adjust the PIS/COFINS credit calculation base, by excluding the ICMS levied on the operation, in an individualized manner in each of the records referred to in the tax documents, according to the table below.
|
Record |
ICMS Exclusion |
Unconditional Discounts |
Other Exclusions |
|
C170 |
Field 15 – VLJCMS |
Field 08 – VL_DESC |
Field 08 – VL_DESC |
|
C191 |
Field 05 – VL DESC |
Field 05 – VL DESC |
Field 05 – VL DESC |
|
C195 |
Field 05 – VL_DESC |
Field 05 – VL DESC |
Field 05 – VL DESC |
|
C396 |
Field 04 – VL DESC |
Field 04 – VL_DESC |
Field 04 – VL_DESC |
|
C5011 |
Field 05 – VL BC PIS |
Field 05 – VL BC PIS |
Field 05 – VL_BC_PIS |
|
C5051 |
Field 05 – VL_BC_COFINS |
Field 05 – VL_BC_COFINS |
Field 05 – VL_BC_COFINS |
|
D1011 |
Field 06 – VL BC PIS |
Field 06 – VL BC PIS |
Field 06 – VL_BC_PIS |
|
D1051 |
Field 06 – VL_BC_COFINS |
Field 06 – VL_BC_COFINS |
Field 06 – VL_BC_COFINS |
|
D5011 |
Field 05 – VL_BC_PIS |
Field 05 – VL_BC_PIS |
Field 05 – VL_BC_PIS |
|
D5051 |
Field 05 – VL_BC_COFINS |
Field 05 – VL_BC_COFINS |
Field 05 – VL_BC_COFINS |
|
F1002 |
Field 08 – VL BC PIS Field 12 – VL_BC_COFINS |
Field 08 – VL_BC_PIS Field 12 – VL_BC_COFINS |
Field 08 – VL_BC_PIS Field 12 – VL_BC_COFINS |
Remarks:
1. There is no specific field for any calculation base exclusions (unconditional discount, ICMS on acquisition). The exclusion adjustment must be made directly in the calculation base field.
2. Record used subsidiarily, for exceptional cases of documentation that should not be informed in the other records of the bookkeeping and where the ICMS was indicated.
Regarding the records F120 – Assets Incorporated to Fixed Assets – Credit-Generating Transactions based on Depreciation and Amortization Charges and F130 – Assets Incorporated to Fixed Assets – Credit-Generating Transactions based on Acquisition/Contribution Value, any values that should be excluded from the calculation base of these credits are always informed, respectively, in the fields “07 – PARC_OPER_NAO_BC_CRED – Portion of the Value of Depreciation/Amortization Charge to be excluded from the Credit calculation base” or “08 – PARC_OPER_NAO_BC_CRED – Portion of the Acquisition Value to be excluded from the Credit calculation base”.
Source: SPED – RFB http://sped.rfb.gov.br/pagina/show/7202
THEREFORE, WE ARE AVAILABLE TO ASSIST THE COMPANY IN ANY CLARIFICATION RELATED TO THE SUBJECT, AND WE ALSO HAVE PARTNERS WHO ARE ABLE AND PREPARED TO PERFORM THIS ROUTINE IN THE EFD CONTRIBUTION FILES, IN CASE YOUR COMPANY IS NOT YET PREPARED FOR THIS CHANGE.
Further clarifications can be obtained from the lawyers Renato de Andrade Bento, by e-mail renato.andrade@ronaldomartins.adv.br or phone No. (11) 99129-2375 and Tárcio Queiroz Calixto, by e-mail tarcio.calixto@ronaldomartins.adv.br or phone No. (85) 98217-6545.
