Insumo: da subjetividade aplicada à sua definição às consequências geradas por ela para as empresas que desejam compensação dos créditos não cumulativos de PIS e COFINS

Abstract

The inputs that are possible the credit compesation of the social contributions are defined on the 10.637/02 and 10.833/03 laws (legislation), that are about non cummulativity the PIS/PASEP and COFINS. However, there was some doubts in the explain about thia team for the contributors. So to help in this situation the SRFB (The Brazilian Federal Revenue Service) resolves to delimit and define clearly this laws: now it only will be considerated inputs only the good or services used, aplicated or the services. Based on that, this work propose to research about the impact on the company´s accounting profit that intend or intended use the tax credits resulting a noncumulative system of the social contribuations, but this companys found difficults, specially, because the new definition imposted for the fisco limiting on the subjective form, the coverage to use this credits, to the fact of, untill the tax administration don´t have knowledge about what is really used with inputs in the production process and that used with inputs in the production process and that used on the provision of services by the companies.