{"id":125674,"date":"2026-10-07T20:51:00","date_gmt":"2026-10-07T23:51:00","guid":{"rendered":"https:\/\/redenoticiaz.com.br\/ribeiraopreto-regiao\/sp\/2026\/10\/07\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins"},"modified":"2026-10-07T20:51:00","modified_gmt":"2026-10-07T23:51:00","slug":"stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/redenoticiaz.com.br\/ribeiraopreto-regiao\/sp\/2026\/10\/07\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins","title":{"rendered":"STF decide pela exclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS\/Cofins"},"content":{"rendered":"<div>\n<p><strong>O Supremo Tribunal Federal (STF) proferiu uma decis\u00e3o importante nesta quarta-feira (7), determinando que os cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) n\u00e3o podem ser considerados na base de c\u00e1lculo do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins).<\/strong><img decoding=\"async\" src=\"https:\/\/agenciabrasil.ebc.com.br\/ebc.png?id=1704745&amp;o=node\" style=\"width:1px; height:1px; display:inline;\"\/><img decoding=\"async\" src=\"https:\/\/agenciabrasil.ebc.com.br\/ebc.gif?id=1704745&amp;o=node\" style=\"width:1px; height:1px; display:inline;\"\/><\/p>\n<p>A decis\u00e3o, que impactar\u00e1 nas contas do governo federal em aproximadamente R$ 16 milh\u00f5es, \u00e9 um desdobramento de um processo que se arrasta no STF desde 2014. O plen\u00e1rio, num placar de 7 a 4, decidiu que os cr\u00e9ditos presumidos n\u00e3o se configuram como parte da receita ou faturamento das empresas, o que os exclui da tributa\u00e7\u00e3o.<\/p>\n<p>Os cr\u00e9ditos presumidos s\u00e3o uma ferramenta utilizada por governos estaduais e pelo Distrito Federal como benef\u00edcios fiscais, permitindo a redu\u00e7\u00e3o do valor a ser pago pelos contribuintes. O Supremo rejeitou um recurso da Uni\u00e3o que contestava uma decis\u00e3o anterior do Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4), com sede em Porto Alegre, que tamb\u00e9m havia entendido que esses cr\u00e9ditos equivalem a uma ren\u00fancia fiscal e, portanto, n\u00e3o devem ser tributados.<\/p>\n<p>Ao final do julgamento, o STF estabeleceu uma tese jur\u00eddica clara: &#8220;Surge incompat\u00edvel, com a Constitui\u00e7\u00e3o Federal, a inclus\u00e3o, na base de c\u00e1lculo da Cofins e da contribui\u00e7\u00e3o ao PIS, de cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS&#8221;.<\/p>\n<p><strong>Esse entendimento ter\u00e1 aplica\u00e7\u00f5es diretas em todos os processos em andamento no pa\u00eds que tratam da quest\u00e3o.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) proferiu uma decis\u00e3o importante nesta quarta-feira (7), determinando que os cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) n\u00e3o podem ser considerados na base de c\u00e1lculo do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins). A decis\u00e3o, que impactar\u00e1 nas contas &hellip;<\/p>\n","protected":false},"author":5,"featured_media":125675,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101,683,186],"tags":[],"class_list":["post-125674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-justica","category-politica"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF decide pela exclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS\/Cofins - Ribeir\u00e3o Preto e Regi\u00e3o<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/redenoticiaz.com.br\/ribeiraopreto-regiao\/sp\/2026\/10\/07\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF decide pela exclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS\/Cofins - Ribeir\u00e3o Preto e Regi\u00e3o\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) proferiu uma decis\u00e3o importante nesta quarta-feira (7), determinando que os cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) n\u00e3o podem ser considerados na base de c\u00e1lculo do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins). A decis\u00e3o, que impactar\u00e1 nas contas &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/redenoticiaz.com.br\/ribeiraopreto-regiao\/sp\/2026\/10\/07\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins\" \/>\n<meta property=\"og:site_name\" content=\"Ribeir\u00e3o Preto e Regi\u00e3o\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/m.facebook.com\/redenoticiaz.barretos\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-07T23:51:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/agenciabrasil.ebc.com.br\/ebc.png?id=1704745&amp;o=node\" \/>\n<meta name=\"author\" content=\"Patr\u00edcia Prado\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RN_barretos\" \/>\n<meta name=\"twitter:site\" content=\"@RN_barretos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patr\u00edcia Prado\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins\"},\"author\":{\"name\":\"Patr\u00edcia Prado\",\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/#\\\/schema\\\/person\\\/e1b0bd8c2637e2c1b6ddcbc2c33b116f\"},\"headline\":\"STF decide pela exclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS\\\/Cofins\",\"datePublished\":\"2026-10-07T23:51:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins\"},\"wordCount\":284,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2026\\\/10\\\/11042023-pzzb9203.jpg\",\"articleSection\":[\"Economia\",\"Justi\u00e7a\",\"Pol\u00edtica\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins\",\"url\":\"https:\\\/\\\/redenoticiaz.com.br\\\/ribeiraopreto-regiao\\\/sp\\\/2026\\\/10\\\/07\\\/stf-decide-pela-exclusao-do-credito-presumido-do-icms-na-base-de-calculo-do-pis-cofins\",\"name\":\"STF decide pela exclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS\\\/Cofins - 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