Exclusion of ICMS from the PIS/Cofins Tax Base and Provisional Measure 1159/2023
The recent Provisional Measure No. 1159/2023 amends Laws No. 10,637/2002 and 10,833/2003, excluding ICMS – Tax on Circulation of Goods and Services from the calculation basis of PIS – Social Integration Program and COFINS – Contribution for the Financing of Social Security. In 2021, the Supreme Federal Court ruled on the Appeal […]