{"id":10527,"date":"2023-08-15T11:50:31","date_gmt":"2023-08-15T14:50:31","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=10527"},"modified":"2023-08-15T11:50:31","modified_gmt":"2023-08-15T14:50:31","slug":"icms-prohibicion-del-credito-para-la-adquisicion-de-insumos-y-productos-destinados-a-la-industrializacion-y-comercializacion","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/es\/15\/08\/2023\/icms-prohibicion-del-credito-para-la-adquisicion-de-insumos-y-productos-destinados-a-la-industrializacion-y-comercializacion\/","title":{"rendered":"ICMS \u2013 PROHIBICI\u00d3N DEL CR\u00c9DITO PARA LA ADQUISICI\u00d3N DE INSUMOS Y PRODUCTOS DESTINADOS A LA INDUSTRIALIZACI\u00d3N Y COMERCIALIZACI\u00d3N"},"content":{"rendered":"<p><strong>CAMBIO LEGISLATIVO REALIZADO POR EL CONGRESO NACIONAL &#8211; IMPACTO EN LOS COSTES FISCALES Y EN LOS M\u00c1RGENES DE LAS EMPRESAS EN GENERAL<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Mientras las empresas aguardaban discusiones sobre el proyecto de conversi\u00f3n de la Medida Provisional No. 159, del 12 de enero de 2023, que prohib\u00eda los cr\u00e9ditos PIS y COFINS en el ICMS pagado en las facturas de adquisici\u00f3n de insumos y productos para industrializaci\u00f3n y\/o comercializaci\u00f3n, cuya fecha de vencimiento est\u00e1 fijada para el 1\u00ba de junio de 2023, el Congreso Nacional, por medio de la C\u00e1mara de Diputados y del Senado Federal, aprob\u00f3 la Medida Provisoria (MPV) 01147 2022 relativa a la Medida Provisional n\u00ba 1.147, del 20 de diciembre de 2022, incorporando las alteraciones establecidas en la Medida Provisional (MP) 1159\/23.<\/strong><\/h4>\n<h4><strong>El Proyecto, aprobado en la sesi\u00f3n deliberativa del 24\/05\/2023, ya fue encaminado a la sanci\u00f3n presidencial para transformaci\u00f3n en ley. As\u00ed, se modific\u00f3 el p\u00e1rrafo 2\u00ba del art\u00edculo 3\u00ba de las Leyes 10637 de 2002 y 10833\/2003, con la inclusi\u00f3n del inciso III, disponiendo la exclusi\u00f3n de los cr\u00e9ditos PIS y COFINS sobre el ICMS cobrado en las facturas de adquisici\u00f3n de insumos y productos para industrializaci\u00f3n y\/o comercializaci\u00f3n.<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>Como ya se ha dicho, este cambio legislativo ha incrementado la carga fiscal de las empresas, lo que ha provocado un aumento de la composici\u00f3n de sus costes y m\u00e1rgenes de beneficio.\u00a0<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CAMBIO LEGISLATIVO REALIZADO POR EL CONGRESO NACIONAL &#8211; IMPACTO EN LOS COSTES FISCALES Y EN LOS M\u00c1RGENES DE LAS EMPRESAS EN GENERAL &nbsp; Mientras las empresas aguardaban discusiones sobre el proyecto de conversi\u00f3n de la Medida Provisional No. 159, del 12 de enero de 2023, que prohib\u00eda los cr\u00e9ditos PIS y COFINS en el ICMS [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9578,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-10527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ICMS \u2013 PROHIBICI\u00d3N DEL CR\u00c9DITO PARA LA ADQUISICI\u00d3N DE INSUMOS Y PRODUCTOS DESTINADOS A LA INDUSTRIALIZACI\u00d3N Y COMERCIALIZACI\u00d3N &#8211; 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