As of today (04/01), the 1% additional charge for COFINS on imports of the items listed in § 21 of art. 8 of law 10865/2004 is in force. This additional charge, which previously expired on 12/31/2020, was reinstated by law 14288/2021 (DOU of 12/31 - extra ed.), and will remain in force until 12/31/2023.
Recalling that the Federal Supreme Court, when judging Extraordinary Appeal No. 1178310, with recognized general repercussion (Theme 1.047), decided for the constitutionality of the collection of the additional, as well as that the prohibition on the use of the credit of said additional, provided for in article 15, paragraph 1-A, of Law 10865/2004, as amended by Law 13137/2015, does not violate the constitutional principle of non-cumulativeness.
Note: This article is informative and general in nature, and does not constitute legal advice for any specific operation or business. For any additional information, please contact us by e-mail reginaldo@rastaxlaw.adv.br
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Reginaldo Angelo dos Santos holds a Master's degree from Escola Paulista de Direito-SP, a graduate degree in Business Law from FGVLAW-SP and in Tax Law from PUC-SP, with an extension in Tax Law from IBDT-USP. He held leadership positions for over 20 years in the Legal and Tax areas in large national and multinational companies. He is currently a tax attorney, professor, and tax advisor in São Paulo.
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