Carf Summary nº 125, which established that monetary correction or interest would not be applicable to the reimbursement of PIS and Cofins in the non-cumulative regime, was revoked. The information is contained in Carf/ME Ordinance nº 8,451, published this Thursday (29/9).
The act, signed by the president of Carf, Carlos Henrique de Oliveira, resulted from a judgment in the Superior Court of Justice (STJ) that established a thesis contrary to the summary. The thesis, established within the scope of Special Appeal No. 1,767,945/PR, provides that the initial term of the monetary correction of the reimbursement of the credit related to non-cumulative PIS/Cofins occurs after the 360-day period for analysis of the administrative request by the tax authorities. This decision was issued in 2020 and became final in 2021.
The effect of repealing the summary is positive for taxpayers, as it allows the application of monetary correction on the reimbursement of the contributions in question, which was previously prohibited.
The discussion has already been the subject of analysis by counselors during some trials at Carf, in which some voted to apply the summary even after the STJ decision, under the argument that the thesis would only take effect after the repetitive case became final. Now, the controversy has come to an end.
