Pis and Cofins: Cosit advises in which hypotheses credits are admitted in the acquisition of individual microentrepreneurs (MEI)
The Resolution of Conflit Cosit # 303/19 stated that, subject to the provisions of applicable law, for legal entities subject to the non-cumulative Pis and Cofins calculation regime, the appropriation of :
- a) is prohibited in situations in which goods and services acquired from a legal entity classified as MEI are resold (whether or not levied on the contribution to this operation), or used as input in the preparation of products or services that are sold or provided in operations not subject to the payment of contributions;
- b) It is allowed in the cases in which goods and services acquired from a legal entity classified as MEI are used as input in the elaboration of products or in the rendering of services that are sold or rendered in operations subject to the payment of contributions.
More information: reginaldo.santos@correiadasilva.com.br
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Advisory and Tax Litigation Nucleus
Category: CONSULTATIVE AND ECONOMIC LITIGATION, Reginaldo Angelo dos Santos, TAXATION
Tags: correia dasilva advogados, csa, MEI, PISCOFINSPosted in: 14/01/2020
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