{"id":2816,"date":"2023-02-02T16:59:45","date_gmt":"2023-02-02T19:59:45","guid":{"rendered":"https:\/\/scholante.com\/?p=2816"},"modified":"2023-03-06T10:27:51","modified_gmt":"2023-03-06T13:27:51","slug":"pis-cofins-receitas-financeiras-2023","status":"publish","type":"post","link":"https:\/\/scholante.adv.br\/?p=2816","title":{"rendered":"Altera\u00e7\u00f5es de PIS e COFINS sobre Receitas Financeiras em 2023"},"content":{"rendered":"\n<p>No dia 30\/12\/2022 foi publicado o <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2022\/decreto\/d11322.htm\">Decreto n\u00b0 11.322\/22<\/a>, que reduziu em 50% as al\u00edquotas de PIS e COFINS incidentes sobre as receitas financeiras obtidas pelas empresas sujeitas ao regime de apura\u00e7\u00e3o n\u00e3o-cumulativa. Tal decreto entrou em vigor na data de sua publica\u00e7\u00e3o, produzindo efeitos a partir de 01\/01\/2023.<\/p>\n\n\n\n<p>Em ato cont\u00ednuo, no dia 02\/01\/2023,  o atual governo brasileiro, atrav\u00e9s do <a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/decreto\/D11374.htm\">Decreto n\u00b0 11.374<\/a>, revogou o Decreto n\u00b0 11.322, de 30\/12\/2022, que determinava a redu\u00e7\u00e3o das al\u00edquotas de PIS e COFINS.<\/p>\n\n\n\n<p>Diante da revoga\u00e7\u00e3o do&nbsp;Decreto n\u00b0 11.322 e da determina\u00e7\u00e3o da entrada em vigor do&nbsp;Decreto n\u00b0 11.374\/23, foram reestabelecidas as al\u00edquotas originais de PIS\/pasep e da COFINS, nos percentuais de 0,65% e 4%, respectivamente, <em><strong>provocando uma majora\u00e7\u00e3o da carga tribut\u00e1ria para o contribuinte, sem a devida observ\u00e2ncia ao Princ\u00edpio da Anterioridade Nonagesimal<\/strong><\/em>, disposto no art. 150 da CF.<\/p>\n\n\n\n<p>Logo, mesmo que a redu\u00e7\u00e3o das al\u00edquotas (0,33%, PIS e 2%, COFINS) tenha vigorado por apenas 24 horas, entende-se ser&nbsp;pass\u00edvel de questionamento pelos contribuintes na esfera judicial, visto que ao reestabelecer tais al\u00edquotas de PIS\/COFINS, majorando de forma indireta o contribuinte, \u00e9 necess\u00e1rio que seja respeitado o princ\u00edpio da anterioridade nonagesimal, como forma de garantir seguran\u00e7a jur\u00eddica ao contribuinte.<\/p>\n\n\n\n<p>Entendemos que h\u00e1 fundamentos relevantes para o contribuinte obter o direito \u00e0 redu\u00e7\u00e3o das al\u00edquotas (0,33%, PIS e 2%, COFINS) entre o per\u00edodo de 1\u00ba de janeiro de 2023 at\u00e9 2 de abril de 2023.<br><br>Para maiores esclarecimentos sobre o assunto, nossa equipe est\u00e1 \u00e0 disposi\u00e7\u00e3o. Basta <a href=\"https:\/\/api.whatsapp.com\/send\/?phone=5547997727018&amp;text&amp;type=phone_number&amp;app_absent=0\">clicar aqui<\/a> e falar conosco pelo Whatsapp.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No dia 30\/12\/2022 foi publicado o Decreto n\u00b0 11.322\/22, que reduziu em 50% as al\u00edquotas de PIS e COFINS incidentes sobre as receitas financeiras obtidas pelas empresas sujeitas ao regime de apura\u00e7\u00e3o n\u00e3o-cumulativa. Tal decreto entrou em vigor na data de sua publica\u00e7\u00e3o, produzindo efeitos a partir de 01\/01\/2023. Em ato cont\u00ednuo, no dia 02\/01\/2023, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,73],"tags":[75,74],"class_list":["post-2816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario","category-todos","tag-cofins","tag-pis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Altera\u00e7\u00f5es de PIS e COFINS sobre Receitas Financeiras em 2023 - Scholante - Gest\u00e3o Jur\u00eddica de Neg\u00f3cios<\/title>\n<meta name=\"description\" content=\"Leia aqui sobre a majora\u00e7\u00e3o de PIS e Cofins sobre receitas financeiras para 2023 e o desrespeito ao principio da anterioridade nonagesimal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/scholante.adv.br\/?p=2816\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Altera\u00e7\u00f5es de PIS e COFINS sobre Receitas Financeiras em 2023 - 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