{"id":55542,"date":"2025-09-25T10:16:18","date_gmt":"2025-09-25T13:16:18","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=55542"},"modified":"2025-09-25T10:16:18","modified_gmt":"2025-09-25T13:16:18","slug":"cofins-pis-pasep-receita-federal-esclarece-sobre-a-obrigatoriedade-da-exclusao-do-valor-do-icms-st-da-base-de-calculo-dos-creditos-das-contribuicoes-2","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/09\/25\/cofins-pis-pasep-receita-federal-esclarece-sobre-a-obrigatoriedade-da-exclusao-do-valor-do-icms-st-da-base-de-calculo-dos-creditos-das-contribuicoes-2\/","title":{"rendered":"COFINS\/PIS-PASEP &#8211; RECEITA FEDERAL ESCLARECE SOBRE A OBRIGATORIEDADE DA EXCLUS\u00c3O DO VALOR DO ICMS-ST DA BASE DE C\u00c1LCULO DOS CR\u00c9DITOS DAS CONTRIBUI\u00c7\u00d5ES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 191\/2025 &#8211; DOU 1 de 24.09.2025.<\/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 191\/2025 esclareceu que \u00e9 obrigat\u00f3ria a exclus\u00e3o do valor do ICMS-ST da base de c\u00e1lculo dos cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins devida pelo contribuinte substitu\u00eddo quando da aquisi\u00e7\u00e3o de mercadorias adquiridas para revenda com substitui\u00e7\u00e3o tribut\u00e1ria do ICMS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 191\/2025 &#8211; DOU 1 de 24.09.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 191\/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-erQ","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55542"}],"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=55542"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55542\/revisions"}],"predecessor-version":[{"id":55543,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55542\/revisions\/55543"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=55542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=55542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=55542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}