{"id":10342,"date":"2023-06-15T10:54:52","date_gmt":"2023-06-15T13:54:52","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=10342"},"modified":"2023-06-15T10:54:52","modified_gmt":"2023-06-15T13:54:52","slug":"icms-prohibition-of-credit-in-the-acquisition-of-inputs-and-products-for-manufacturing-and-commercialization","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/en\/15\/06\/2023\/icms-prohibition-of-credit-in-the-acquisition-of-inputs-and-products-for-manufacturing-and-commercialization\/","title":{"rendered":"ICMS \u2013 PROHIBITION OF CREDIT IN THE ACQUISITION OF INPUTS AND PRODUCTS FOR MANUFACTURING AND COMMERCIALIZATION"},"content":{"rendered":"

LEGISLATIVE CHANGE MADE BY THE NATIONAL CONGRESS – IMPACTS ON TAX COSTS AND COMPANY MARGINS IN GENERAL<\/strong><\/p>\n

 <\/p>\n

While the companies were waiting for the discussions on the conversion project of the PROVISIONAL MEASURE No. 1,159, OF JANUARY 12, 2023, which prohibited the PIS and COFINS credits on the ICMS (Tax on Circulation of Goods and Services) highlighted on the invoices of acquisitions of inputs and products for manufacturing and\/or commercialization, which expires on June 01, 2023, the National Congress, through the House of Representatives and the Federal Senate, approved MPV 01147 2022 related to PROVISIONAL MEASURE no. 1,147, OF DECEMBER 20, 2022, incorporating the changes established by MP 1159\/23.<\/h4>\n

The Bill, passed in the deliberative session of 05\/24\/2023, has already been forwarded to the presidential sanction for transformation into law. Thus, paragraph 2, article 3 of Laws 10637 of 2002 and 10833\/2003 was amended, with the inclusion of Subsection III, providing for the exclusion of the PIS (Social Integration Program) and COFINS (Contribution for the Financing of Social Security) credits on the ICMS highlighted on the invoices of acquisition of inputs and products for manufacturing and\/or commercialization.<\/h4>\n

As previously mentioned, this legislative amendment has increased the tax burden for companies, causing an additional burden in the composition of their costs and profit margins.\u00a0<\/h4>\n","protected":false},"excerpt":{"rendered":"

LEGISLATIVE CHANGE MADE BY THE NATIONAL CONGRESS – IMPACTS ON TAX COSTS AND COMPANY MARGINS IN GENERAL   While the companies were waiting for the discussions on the conversion project of the PROVISIONAL MEASURE No. 1,159, OF JANUARY 12, 2023, which prohibited the PIS and COFINS credits on the ICMS (Tax on Circulation of Goods […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-10342","post","type-post","status-publish","format-standard","hentry","category-articles"],"acf":[],"yoast_head":"\nICMS \u2013 PROHIBITION OF CREDIT IN THE ACQUISITION OF INPUTS AND PRODUCTS FOR MANUFACTURING AND COMMERCIALIZATION – Ronaldo Martins & Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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