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Majoração da Alíquota de PIS e COFINS na importação


2/12/2015 10:00 PM Demarest News

PROVISIONAL MEASURE 668/2015 - Major changes
 
Increase in PIS and COFINS levied on imported products

 
On January 30, 2015, the Federal Gazette published Provisional Measure no. 668/15 (MP 668) which, among other measures, amended law no. 10,865/04 to raise the Contributions to the Social Integration Program and to the Civil Servant Welfare Program (PIS-PASEP-Import) and the Contribution to Social Security Financing (COFINS) as of May 1, 2015. These tax rates will be increased for imported products only; the rates applicable to imported services remain the same.
 
Under MP 668, the general PIS/PASEP-Import rate, which is currently 1.65%, will now be 2.1%, and the general COFINS-Import rate, which is currently 7.6%, will now be 9.65%, without prejudice to the additional 1% of COFINS applied to the import of products listed in Annex I of Law 12,546/11. Thus, as of May 2015, the current total rate of 9.25% will increase to 11.75%. For the products listed in Annex I of Law 12,546/11, the total rate will increase from 10.25% to 12.75% (a 2.5% increase in both cases).
 
Likewise, as of May 1, 2015, the PIS/PASEP-Import and COFINS-Import levied on imported products subject to specific tax rates and/or regimes (one-stage tax systems) will increase as well:
  

PRODUCTS​ ​CURRENT RATE ​INCREASED RATE
​Pharmaceuticals
 
(of positions 30.01, 30.03, [except for code 3003.90.56], 30.04 [except for code 3004.90.46], 3002.10.1, 3002.10.2, 3002.10.3, 3002.20.1, 3002.20.2, 3006.30.1, 3006.30.2, 3002.90.20, 3002.90.92, 3002.90.99, 3005.10.10 and 3006.60.00)

PIS: 2.1%
COFINS: 9.9%

PIS: 2.76%
COFINS: 13.03%

Perfumery, Beauty Products or Personal Hygiene Products
 
(of positions 3303.00 to 33.07 [except for 33.06], 3401.11.90 [except 3401.11.90 Ex 01], 3401.20.10 and 9603.21.00

PIS: 2.2%
COFINS: 10.3%

PIS: 3.52%
COFINS: 16.48%

​Machines and Vehicles
 
(self-propelled of the following positions of Chapter 84: 84.29, 8432.40.00, 8432.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5; and the following positions of Chapter 87: 87.01, 87.02 , 87.03, 87.04, 87.05 and 87.06)

PIS: 2%
COFINS: 9.6%

PIS: 2.62%
COFINS: 12.57%

​New tires (NCM 40.11) and Rubber air tubes (NCM 40.13)
PIS: 2%
COFINS: 9.5%
PIS: 2.88%
COFINS: 13.68%
​Auto Parts
(listed in Annexes I and II of Law no. 10,485/02)
PIS: 2.3%
COFINS: 10.8%
PIS: 2.62%
COFINS: 12.57%
Paper immune to tax and designed for printing of periodicals (except those addressed in art. 8, par. 12, IV, of Law 10,865/04) PIS: 0.8%
COFINS: 3.2%
PIS: 0.95%
COFINS: 3.81%


Prohibition of credit for the additional 1% of COFINS on imports
 
MP 668 included par. 1-A in art. 15 and par. 2-A in art. 17 of Law no. 10,865/04, which expressly provide that the credit cannot be used under the non-accumulative regime in regard to the additional 1% of COFINS on imports of the goods listed in Annex I to Law no. 12,546/11.
 
The impossibility of credit for the additional 1% of COFINS has been challenged in administrative and judicial procedures because of the provisions of Law 10865/04 which already restrict the use of the credit. The change made by MP 668 does not prevent the discussion of the issue in regard to both the past and the future, especially in the courts of law.
 
Revocation of the separate fine of 50% in applications for reimbursement
 
Another change introduced by MP 668 is the revocation of the 50% separate fine on credits that are the subject of applications for reimbursement rejected by the Brazilian Federal Revenue. That revocation is provided in article 4, II, of MP 668 , which revokes par. 15 and 16 of article 74 of Law 9,430/96.
 
Notwithstanding, with respect to offset statements not ratified by the Brazilian Federal Revenue, remains the separate fine of 50% on the amount of the offset tax debts, introduced by the recent Law no. 13,097/15 (conversion of Provisional Measure no. 656/14), which gave a new wording to par. 17 of article 74 of Law 9,430/96.


Demarest Advogados
Direct Taxes Team


Eloisa Curi ecuri@demarest.com.br +55 11 3356-1806
Catarina Rodrigues carodrigues@demarest.com.br +55 11 3356-1619
Camilla Pardini cpardini@demarest.com.br +55 11 3356-1531
Carlos Eduardo Orsolon ceorsolon@demarest.com.br +55 11 3356-2186
Thais Lipinski tlipinski@demarest.com.br +55 11 3356-1910
Marcelo Rocha mrocha@demarest.com.br +55 11 3356-1619
Fernanda Ogata fogata@demarest.com.br +55 11 3356-1996

 

 


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