{"id":135580,"date":"2023-01-17T10:48:42","date_gmt":"2023-01-17T13:48:42","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/medida-provisoria-no-1-159-23-base-de-calculo-do-pis-e-da-cofins-exclusao-do-icms\/"},"modified":"2023-01-17T10:49:13","modified_gmt":"2023-01-17T13:49:13","slug":"medida-provisoria-no-1-159-23-base-de-calculo-do-pis-e-da-cofins-exclusao-do-icms","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/medida-provisoria-no-1-159-23-base-de-calculo-do-pis-e-da-cofins-exclusao-do-icms\/","title":{"rendered":"MEDIDA PROVIS\u00d3RIA N\u00ba 1.159\/23 &#8211; BASE DE C\u00c1LCULO DO PIS E DA COFINS &#8211; EXCLUS\u00c3O DO ICMS"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Com produ\u00e7\u00e3o imediata efeitos, o Governo Federal fez publicar a Medida Provis\u00f3ria n\u00ba 1.159, em 12\/01\/2023, na tentativa de reequilibrar suas contas face aos efeitos advindos julgamento do STF que determinou a exclus\u00e3o do ICMS da base de c\u00e1lculo de PIS e COFINS.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Medida Provis\u00f3ria n\u00ba 1.159\/23:<\/p>\n<ul style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li>alterou as Leis n\u00ba 10.637\/02 e n\u00ba 10.833\/03, para excluir o ICMS incidente na opera\u00e7\u00e3o de aquisi\u00e7\u00e3o da base de c\u00e1lculo dos cr\u00e9ditos de PIS e COFINS e para permitir a exclus\u00e3o do ICMS nas opera\u00e7\u00f5es de sa\u00edda, refletindo, desta forma, a decis\u00e3o do STF sobre o tema, como tamb\u00e9m vedou o cr\u00e9dito sobre a parcela do ICMS que comp\u00f5e o valor das opera\u00e7\u00f5es de aquisi\u00e7\u00e3o, n\u00e3o efetuando distin\u00e7\u00e3o entre as opera\u00e7\u00f5es em que o ICMS \u00e9 recuper\u00e1vel, daquelas em que o tributo n\u00e3o \u00e9 recuper\u00e1vel pelo adquirente.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-135580","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135580\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=135580"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135580\/revisions\/"}],"predecessor-version":[{"id":135581,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135580\/revisions\/135581\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}