by NHMFPIS / COFINS credit in the pulp chain
This post aims to present the PIS / COFINS crediting theme in the pulp chain, developing what has been (or is not) admitted by the Treasury as an input and the pertinent arguments to the contrary.
The pulp chain is characterized by having an extensive range of activities and services ranging from planting, cutting, harvesting and transporting logs, in addition to the costs of forest formation, including exhaustion, to situations involving more such as those related to the emergency alarm system, logistics services, materials handling and supplies services, crane rentals, etc. There are many elements that make up this chain as an input and which, in my view, give PIS / COFINS, as I will show below some of the recurring situations.
the Revenue, once again, uses the restricted concepts of the normative instructions of the Revenue (IN SRF 247/02, 358/03 and 404/04) for a definition of the concept of input, without a proviso for the materiality of PIS. / COFINS requires that they be the “production costs”.
It is a misconception of the crop to know the productive process of cellulose. A planting is long before that, after all the wood is planted, developed and harvested to become an input of the cellulose.
In this sense, it was concluded that the industrialization of own pulp production was contemplated by the non-cumulative PIS / COFINS tax legislation as a single activity, a fact that also disallows a pulp industry activity in phases. industrial. In the case of the cost of a pulp production activity, these should be considered as PIS / COFINS credit.