Impacto da exclusão do ICMS na apuração do PIS e COFINS na demonstração do resultado do exercício de uma empresa do ramo farmacêutico

Abstract

This paper has the general objective of analyzing the impact of the exclusion of ICMS in the PIS and COFINS calculation basis in the Income Statement for the Year of a pharmaceutical company. The research methodology used for the development of this study corresponds to a qualitative approach, as documents and current legislation on the subject were detailed, and quantitative, as it also dealt with the examination of pre-arranged values in the DRE of a pharmacy throughout the calendar year 2021, around the discussion that still exists in the STF. For the research, in obtaining the data to be analyzed, it was based on the analysis of the income statement, with the comparative calculation with and without the exclusion of ICMS from the PIS and COFINS calculation basis. The results found proved that, with this new decision, many companies will be able to obtain a reduction in their tax burden, through tax avoidance, with all the support of the major law and the specific ones, making them more cost-effective in terms of taxation.