Tributação monofásica de PIS e COFINS: recuperação de crédito em empresas do Simples Nacional

Abstract

The monophase taxation of PIS and COFINS is a special regime that applies to certain products and sectors of the economy, simplifying tax collection and reducing the tax burden. Companies under the Simples Nacional can recover PIS and COFINS credits when they declare the collection in full. The recovery of credits is an important strategy for financial and tax management, allowing for investments and greater competitiveness in the market. This paper addresses the recovery of tax credits due to the undue taxation of PIS and COFINS in companies in the commerce sector that opt for the Simples Nacional. The research involved a case study on credit recovery, highlighting the benefits and challenges of the tax regime, as well as the procedures for credit recovery. The research used a qualitative approach to analyze the amounts improperly paid for PIS and COFINS in recent years, demonstrating the importance of accurate assessment and recovery of credits. The analysis of the data revealed that the restitution of the amounts paid unduly resulted in a significant sum, and the risks of recovery made without legal basis highlight the importance of the correct assessment of taxes. The research highlights the relevance of the correct taxation of PIS and COFINS in the monophase regime for companies under the Simples Nacional, emphasizing the need for attention and updating for accounting professionals.