STJ EXCLUDES ICMS FROM CONTRIBUTION CALCULATION
In a unanimous decision, the 1st Class of the STJ determined (judgment made in11/21/2017 – REsp 1694357) that the ICMS cannot be included in the calculation basis of the Social Security Contribution on Gross Revenue. PGFN still has an appeal.
The Contribution was created by Law 12.546 / 11, which established the collection until the end of 2016. The objective was to replace the contribution of 20% on the payroll by a rate of 1% to 4,5% on gross revenue.
The gross revenue, calculation basis of the CPRB, is the entry of values that starts to belong to the company, those that integrate the equity of the entity that receives it, being different from a mere entry, as is the case of ICMS.
As the National Treasury itself has already recognized the close similarity between CPRB’s demand and actions aimed at excluding ICMS from the PIS and Cofins calculation basis, we believe that, judicially, this issue has a probable chance of success