RECUPERAÇÃO DE CRÉDITOS DOS TRIBUTOS PIS E COFINS: A análise de pagamentos tributários indevidos no regime monofásico

Abstract

The recovery of PIS and COFINS credits has been drawing the attention of entrepreneurs and accountants, as in addition to rectifying possible undue tax collections, it provides tax avoidance for companies operating in an onerous scenario. This work aims to demonstrate how the recovery of PIS and COFINS tax credits can become a tax avoidance tool for companies in the single-phase taxation regime. The scientific methodology applied for this work was done through bibliographic research in articles, books and references on platforms. This research proposes to answer the following problem situation: “How can the recovery of PIS and COFINS credits and the tax avoidance of the theme in single-phase taxation benefit companies taxed under the Simples Nacional Regime?”. The work was structured based on the foundations of several theorists such as FORGIARINI, HOLANDA, VILLAS BOAS, COELHO, among others. In view of the above, it is valid to consider that with the analysis of the recovery of single-phase tax credits it is possible to recover what was unduly paid to the government, also correcting the SELIC rate (Special System for Custody Settlement).