{"id":55381,"date":"2025-09-18T10:53:52","date_gmt":"2025-09-18T13:53:52","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=55381"},"modified":"2025-09-18T10:53:52","modified_gmt":"2025-09-18T13:53:52","slug":"cofins-pis-pasep-receita-federal-esclarece-sobre-a-suspensao-das-contribuicoes-nas-vendas-no-atacado-e-no-varejo-de-preparacoes-importadas-para-alimentacao-de-suinos-e-aves","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/09\/18\/cofins-pis-pasep-receita-federal-esclarece-sobre-a-suspensao-das-contribuicoes-nas-vendas-no-atacado-e-no-varejo-de-preparacoes-importadas-para-alimentacao-de-suinos-e-aves\/","title":{"rendered":"COFINS\/PIS-PASEP &#8211; RECEITA FEDERAL ESCLARECE SOBRE A SUSPENS\u00c3O DAS CONTRIBUI\u00c7\u00d5ES NAS VENDAS NO ATACADO E NO VAREJO DE PREPARA\u00c7\u00d5ES IMPORTADAS PARA ALIMENTA\u00c7\u00c3O DE SU\u00cdNOS E AVES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 173\/2025 &#8211; DOU 1 de 17.09.2025<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 173\/2025 esclareceu que a suspens\u00e3o da exigibilidade da Cofins e do PIS-Pasep incidentes sobre a receita decorrente da venda no mercado interno de prepara\u00e7\u00f5es importadas, classificadas no c\u00f3digo 2309.90 da Tipi, utilizadas na alimenta\u00e7\u00e3o de animais vivos de su\u00ednos e aves, s\u00f3 se aplica \u00e0s opera\u00e7\u00f5es de venda no atacado e cujo adquirente esteja na pr\u00f3xima etapa da cadeia de produ\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A referida suspens\u00e3o n\u00e3o se aplica nas vendas a varejo ou quando a aquisi\u00e7\u00e3o tiver como objetivo a mera revenda.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 173\/2025 &#8211; DOU 1 de 17.09.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 173\/2025 &#8211; DOU 1 de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-epf","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55381"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=55381"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55381\/revisions"}],"predecessor-version":[{"id":55382,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55381\/revisions\/55382"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=55381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=55381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=55381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}