TAX AUDIT: OPPORTUNITY TO REDUCE THE LOAD TAX AND RECOVERY OF CREDIT BY HALF OF THESIS OF EXCLUSION ICMS OF THE BASE IN CALCULATION OF PIS AND OF COFINS

• DOI: 10.22533/at.ed.2162132219075

• Palavras-chave: Tax Audit. Exclusion ICMS PIS and COFINS

• Keywords: Tax Audit. Exclusion ICMS PIS and COFINS

• Abstract:

  Tax legislation is constantly changing, so there are several opportunities of tax theses that allow the reduction of the tax burden and the recovery of credits. O tax planning allows the company to avoid paying taxes improperly, form that this economy be likely to be reversed in investments and improvements in company. Against Furthermore, this article sought to demonstrate the repercussions on the thesis of exclusion of ICMS from the base in calculation of PIS and of the COFINS for catching up that goal took place a study in case in three real companies that filed this action, demonstrating the savings that these companies may get. 

  In addition, from that, were addressed at most recent decisions of the Attorney's Office General of union about the theme.

• Número de páginas: 21