Análise e aplicação da definição de insumos relacionada aos créditos da não cumulatividade para as contribuições do PIS/Pasep e Cofins: um estudo de caso num escritório de advocacia

Abstract

This study aimed to present the impact of application the definition of the concept of inputs for purposes of calculating credits for the non-cumulative contribution of the PIS/Pasep and Cofins Contribution in a law firm, in the city of João Pessoa/PB. The use of inputs for the provision of services, originated from the acquisition of goods or services form third parties, for borrowing purposes in the non-cumulative collection of PIS/Pasep and Cofins, is regulated by item II, art. 3° of Laws 10.637/2002 and 10.833/2003, respectively. The study is a descriptive, qualitative and documentary analysis. Applying the concepts of inputs defined in Special Appeal 1.221.170/PR and Normative Opinion Cosit/RFB no 05/2018, the goods and services that meet the criteria of essentiality and relevance used in the provision of the company’s legal services will be analyzed in study. The case shows that a well elaborated tax planning and the knowledge of the benefits provided for in the legislation, can result in a lower tax burden, bringing great benefits to the company, helping in the development and continuity of the entity.