After the Federal Supreme Court (STF) defined, about four years ago, that the ICMS must be excluded from the calculation of the PIS and Cofins-Importation, the Federal Revenue Service issued a rule that guides taxpayers on how to request the refund of what was overpaid: Normative Opinion No. 1, published on April 4.
According to an article published in Valor Econômico, the rule makes the taxpayer’s life easier by determining that it is enough to file the refund request, informing the amount paid unduly.
Until then, the publication notes, companies would amend the import declarations of the last five years so that the Revenue Service would recognize the overpayment. And only after that would they have the right to the credit recognized, and to use it in the settlement of debts.
A consultant interviewed by the newspaper’s report suggests that companies that had already adopted a different criterion go to the place where the request was filed to find out whether there is a need to replace one form with another or to add some supplement. And he further warns that companies that have ongoing court proceedings continue to have to wait for the proceedings to end.
For questions on the subject, contact the Lassori firm.
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