ARTICLE · 24 NOVEMBER 2015

Medida Provisória N 668, De 30 De Janeiro De 2015

Bichara Barata & Costa Advogados

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Em edição extra do Diário Oficial da União de 30 de janeiro de 2015, foi publicada a Medida Provisória nº 668 (adiante apenas "MP"), que alterou a legislação tributária.

BrazilTax

Bichara Barata & Costa Advogados

Em edição extra do Diário Oficial da União de 30 de janeiro de 2015, foi publicada a Medida Provisória nº 668 (adiante apenas "MP"), que alterou a legislação tributária. Merecem destaque as seguintes modificações:

I – ELEVAÇÃO DA ALÍQUOTA DO PIS-IMPORTAÇÃO E DA COFINS-IMPORTAÇÃO (art. 1º)

A MP alterou o dispositivo que prevê a regra geral de incidência do PIS-Importação e da COFINS-Importação sobre a importação de bens, para majorar as alíquotas dessas contribuições. No caso do PIS-Importação a alíquota foi elevada de 1,65% para 2,1%, e no caso do COFINS, de 7,6% para 9,65%.

Foram elevadas, ainda, as alíquotas específicas do PIS-Importação e da COFINS-Importação aplicáveis nas importações dos seguintes produtos:

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