A Comissão de Finanças e Tributação da Câmara aprovou recentemente projeto de lei que daria vantagens aos importadores de mercadorias, com recuperação de créditos tributários, destinadas à revenda no mercado interno.
Ressalta-se no texto 1.844/21 o fato de o importador poder recuperação dos créditos tributários de PIS/Cofins-Importação recolhidos em razão das alíquotas diferenciadas lançadas quando da importação e revenda da mercadoria. Desta forma, mesmo estando vencido, o crédito será recuperado através da restituição, compensação da dívida ou reembolso.
O vice-presidente Evair Vieira de Melo (PP-ES) disse que essa medida vai ajudar a reduzir a inflação e beneficiar o consumidor brasileiro, ao evitar que os créditos acumulados sejam repassados para os preços dos produtos importados vendidos no Brasil. Além disso, o relator do projeto de lei, deputado deputado Da Vitória, recebeu uma resposta positiva do relator Mello. Segundo Evair, a medida ajudou a distorcer o código tributário.
Regra atual
Atualmente, os importadores pagam a alíquota global de PIS/Pasep-Importação e Cofins-Importação de 11,75% e recebem um crédito sobre o valor pago apurado na forma da Lei 10.865/04.
No entanto, esse crédito só pode ser utilizado para cobrir os encargos (PIS/Pasep e Cofins) incidentes sobre vendas posteriores no mercado interno, cuja alíquota total é de 9,25%. Não há nenhuma lei que exija que eles sejam usados para pagar outros impostos federais ou reembolsados aos contribuintes.
Segundo o representante da Da Vitória, essa limitação faz com que o importador não consiga recuperar integralmente os créditos acumulados.
Tramitação
O projeto está em tramitação final e agora será analisado pela Comissão de Constituição, Justiça e Cidadania (CCJ).
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