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).
