Crédito de PIS e COFINS sobre serviços de capatazia

Abstract

The theme should be initially developed through the study of instituting norms of social security contributions, specifically those designed to fund social security, showing the existence of more than a social contribution on the same basis, namely, the PIS (Contribution to the Social Integration Program) and COFINS (Social Contribution on Billing), considering that they are guided by distinct grounds of validity. This study seeks to analyze the legal possibility of the use of PIS and COFINS incident on wharfage services, which are necessary and indispensable to the sale of products manufactured by the legal entity located in Brazil foreign markets, basing on the systematic noncumulative adopted by our tax system, in regard to the aforesaid contributions. Furthermore, this study will include an analysis of the concepts of revenue, billing and inputs, in order to demonstrate the concept of these words and the application of non-cumulative systematic Bearing in mind the the complexity of the aforementioned theme, there can never be enough discussion of the subject of the incidence of those taxes.As a result of that, the purpose of this presentation is to identify arguments to evaluate if the wharfage services should compose the costs necessary to obtain revenue from export of goods, and, consequently, compose be credit basis of PIS and COFINS