Tax opportunities for gas stations
Posted: Sun Feb 02, 2025 6:03 am
This content aims to present a series of tax court debates relevant to gas stations. These debates revolve around issues such as the crediting of PIS and COFINS, the unconstitutionality of the additional payment of ICMS-ST, and the recovery of tax credits, among others. In addition, we will show how proactive tax consultancy using technology can make a difference for the sector. Understanding these issues is essential for gas stations to benefit from opportunities and adapt to current regulations.
Tax opportunities for gas stations
The gas station industry, which is essential to the economy and mobility, faces unique challenges in the tax area. In this context, identifying tax opportunities is essential for the sustainability and growth of the sector. In this opportunity, we will explore strategies and legal mechanisms that can be employed by gas stations to optimize their tax burden in a legal manner.
Credit on Diesel acquisition
One of the central points regarding the possibilities kazakhstan telegram data of work for gas stations that opt for the Real Profit taxation regime in the tax sphere is the crediting of PIS and COFINS on the purchase of fuels. Between March 11 and August 15, 2022, gas stations had the right to use PIS and COFINS credits on the purchase of diesel. This right, initially guaranteed by LC No. 192/2022, underwent changes with the publication of MP No. 1,118/2022, but was ensured by court decisions.
Therefore, LC No. 194/2022 reaffirmed this right, allowing the recovery of 9.25% of the total value of these acquisitions. The amount to be recovered is 9.25% of the total amount acquired of these fuels in the indicated period. It is true that in the case of late crediting, it is not possible to correct the values of the credits.
ICMS-ST Supplement
Another relevant issue is the unconstitutionality of the additional payment of ICMS-ST. The Supreme Federal Court (STF), in the judgment of RE 593.849/MG, declared the unconstitutionality of the rules that prevented the refund of ICMS-ST when the real calculation basis was lower than the presumed one.
Furthermore, the requirement to supplement ICMS-ST in situations where the actual value is lower than the presumed value is questioned. This debate applies to gas stations that operate as tax substitutes, opt for the Real or Presumed Profit taxation regime and have not adhered to the ROT (Optional Taxation Regime).
Tax opportunities for gas stations
The gas station industry, which is essential to the economy and mobility, faces unique challenges in the tax area. In this context, identifying tax opportunities is essential for the sustainability and growth of the sector. In this opportunity, we will explore strategies and legal mechanisms that can be employed by gas stations to optimize their tax burden in a legal manner.
Credit on Diesel acquisition
One of the central points regarding the possibilities kazakhstan telegram data of work for gas stations that opt for the Real Profit taxation regime in the tax sphere is the crediting of PIS and COFINS on the purchase of fuels. Between March 11 and August 15, 2022, gas stations had the right to use PIS and COFINS credits on the purchase of diesel. This right, initially guaranteed by LC No. 192/2022, underwent changes with the publication of MP No. 1,118/2022, but was ensured by court decisions.
Therefore, LC No. 194/2022 reaffirmed this right, allowing the recovery of 9.25% of the total value of these acquisitions. The amount to be recovered is 9.25% of the total amount acquired of these fuels in the indicated period. It is true that in the case of late crediting, it is not possible to correct the values of the credits.
ICMS-ST Supplement
Another relevant issue is the unconstitutionality of the additional payment of ICMS-ST. The Supreme Federal Court (STF), in the judgment of RE 593.849/MG, declared the unconstitutionality of the rules that prevented the refund of ICMS-ST when the real calculation basis was lower than the presumed one.
Furthermore, the requirement to supplement ICMS-ST in situations where the actual value is lower than the presumed value is questioned. This debate applies to gas stations that operate as tax substitutes, opt for the Real or Presumed Profit taxation regime and have not adhered to the ROT (Optional Taxation Regime).