Post by account_disabled on Mar 4, 2024 3:18:26 GMT -6
As you know, we have Article 8 of Law No. all from NCM, intended for human or animal food, may be deducted from the PIS/Pasep Contribution and Cofins, due in each calculation period, presumed credit, calculated on the value of the goods referred to in item II of the caput of art. 3rd of Lawsacquired from an individual or received from an individual cooperative member. § 1 The provisions of the caput of this article also apply to acquisitions made from: I – cereal grower who cumulatively carries out the activities of cleaning, standardizing, storing and marketing fresh products of plant origin classified in codes – legal entity that cumulatively carries out the activities of transportation, cooling and bulk sale of fresh milk; and III – legal entity that carries out agricultural and agricultural production cooperative activities.
As amended by Law No of The amount of credit referred to in the caput and § 1 of this article will be determined by applying, on the value of the aforementioned acquisitions, a rate corresponding to: I – 60% (sixty percent) of that provided for in art. 2 of Law No. 10,637, of December 30, and in art. of December 29, 2003, for fresh milk, acquired EL Salvador Mobile Number List by a legal entity, including a cooperative, regularly qualified, provisionally or definitively, before the Executive Branch in the form of a of December 30, 2002, and in the caput of art. 2nd of Law No. 10,833, of December 29, for fresh milk, acquired by legal entities, including cooperatives, not qualified before the Executive Branch in accordance with art. 9º-A. (Included by Law No.
Effective Legal entities referred to in items I to III of § 1 of this article are prohibited from taking advantage of: I – the presumed credit referred to in the caput of this article; II – credit in relation to revenues from sales made with suspension to the legal entities referred to in the caput of this article. This presumed credit, as a rule, is authorized when the following conditions are met acquisition of inputs of animal and/or vegetable origin; (ii) — to be used for the production (industrialization) of products intended for human or animal consumption with NCM described in the caput of article 8 of the Law acquisition from an individual or cooperative individual, as well as from cereal producers and legal entities that cumulatively carry out transport, cooling and bulk sales of fresh milk or even agricultural and cooperative agricultural production activities; in the case of a legal entity selling, the sale will be subject to suspension of PIS and Cofins, informing in an ancillary obligationthe acquiring legal entity must opt for real profit.
As amended by Law No of The amount of credit referred to in the caput and § 1 of this article will be determined by applying, on the value of the aforementioned acquisitions, a rate corresponding to: I – 60% (sixty percent) of that provided for in art. 2 of Law No. 10,637, of December 30, and in art. of December 29, 2003, for fresh milk, acquired EL Salvador Mobile Number List by a legal entity, including a cooperative, regularly qualified, provisionally or definitively, before the Executive Branch in the form of a of December 30, 2002, and in the caput of art. 2nd of Law No. 10,833, of December 29, for fresh milk, acquired by legal entities, including cooperatives, not qualified before the Executive Branch in accordance with art. 9º-A. (Included by Law No.
Effective Legal entities referred to in items I to III of § 1 of this article are prohibited from taking advantage of: I – the presumed credit referred to in the caput of this article; II – credit in relation to revenues from sales made with suspension to the legal entities referred to in the caput of this article. This presumed credit, as a rule, is authorized when the following conditions are met acquisition of inputs of animal and/or vegetable origin; (ii) — to be used for the production (industrialization) of products intended for human or animal consumption with NCM described in the caput of article 8 of the Law acquisition from an individual or cooperative individual, as well as from cereal producers and legal entities that cumulatively carry out transport, cooling and bulk sales of fresh milk or even agricultural and cooperative agricultural production activities; in the case of a legal entity selling, the sale will be subject to suspension of PIS and Cofins, informing in an ancillary obligationthe acquiring legal entity must opt for real profit.