Regarding the collection of accumulated PIS and COFINS credits, as permitted by Laws 11,033 of 2004 and 11,116 of 2005, gas stations may benefit from the recovery of accumulated credits due to sales made with suspension, exemption, zero rate or non-incidence of these contributions. The legislation allows the maintenance and reimbursement of these credits, representing a significant opportunity for companies that are in the non-cumulative contribution regime.
PIS and COFINS on their own calculation bases
Furthermore, the exclusion of PIS and COFINS from their kazakhstan telegram data own calculation bases is a topic under discussion. The STF, when judging RE 574.706/PR (Thesis of the Century), established a precedent by considering the inclusion of ICMS in the calculation base of these contributions to be unconstitutional. By analogy, it is argued that PIS and COFINS amounts should also not be included in their own calculation bases, which could lead to the recovery of amounts unduly paid in the last five years.
Inputs for PIS and COFINS credit purposes (Card administrators)
Finally, there is the issue of PIS and COFINS credits on amounts paid to credit card administrators. Companies in the non-cumulative regime can credit these amounts, which are considered essential inputs for the activity according to the case law of the STJ. This point is especially relevant for gas stations that have opted for the Real Profit taxation regime and accept payments by card, enabling the recovery of 9.25% of the amount paid to administrators, updated by the Selic rate.
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