A Reforma do PIS e da COFINS, será desta vez?

 Hoje enquanto almoçava num restaurante ao lado de meu escritório, vi uma chamada de TV que dizia que o Ministro Levy pediu urgência na reforma do PIS e Cofins, considerando-a como essencial para retomada da economia e crescimento na geração de empregos.
Tenho um amigo muito otimista, e quando vejo algo assim preciso recorrer ao otimismo dele para não ter uma crise histérica e não perder as esperanças de que haverá uma saída para a atual situação econômica do país.
Isto porque, no primeiro dia que trabalhei na minha vida, fiquei o dia todo lançando números num programa de computador para atualização de valores indevidamente pagos de PIS e Cofins.
Era o ano de 1995, e a jurisprudência que julgava inconstitucional o aumento da base de cálculo disposto pelos Decretos-Leis nºs 2.445, de 29 de junho de 1988, e 2.449, de 21 de julho de 1988 já estava consolidada favorável ao contribuinte, tanto é que naquele mesmo ano foi publicada a Resolução nº 49/1995.
Em decorrência da publicação da Resolução, passei os próximos anos como estagiária montando enormes processos administrativos para compensação dos valores pagos indevidamente. E acompanhando os processos judiciais onde a Receita Federal alegava decadência  e refutava os valores revelados nas planilhas – normalmente o contribuinte queria de volta 1000 e a Receita reconhecia 100.
Em 1998, a Lei nº 9.718, trouxe nova alteração e novas discussões, principalmente em relação a elevação de alíquota da COFINS que foi de 2% para 3% e novamente a ampliação da Base de Cálculo das duas contribuições, foram minhas primeiras ações como advogada.  Somente em 2005, o Supremo Federal declarou-se favorável ao aumento da alíquota e desfavorável ao aumento da Base de Cálculo.
Antes, da decisão do Supremo, porém, tivemos a Emenda Constitucional nº20/1998 que alterou a possibilidade da Base de Cálculo destas contribuições.
E as Leis nº10.637/2002 e 10.833/2003, que criaram a não-cumulatividade para estas contribuições e aumentaram as alíquotas de 3,65%, para 9,25%.Ensejando inúmeras discussões que são objeto da Reforma agora proposta.
É preciso dizer ainda, que o PIS e a COFINS instituídos respectivamente pelas Leis Complementares 07/70 e 70/91 são contribuições sociais incidentes, originalmente, sobre o faturamento, e desde tempos mais remotos que os relatados aqui discute-se a incidência do ICMS como Base de Cálculo. Este ano de 2015, houve julgamento do Pleno do Supremo Tribunal Federal, excluindo o imposto da base, mas a questão ainda aguarda o julgamento de outro Processo com Repercussão Geral para ficar efetivamente sedimentada.
Deste brevíssimo histórico, extraído de minhas memórias, é possível destacar duas óbvias conclusões, nenhuma alteração legal proposta em 20 anos, trouxe simplificação ou redução da carga tributária para as contribuições do PIS e da Cofins. Ao contrário, as alterações engendradas no inicio do Século XXI, trouxeram uma complexidade que ainda não foi desatada – e mesmo antes disto, quando as contribuições eram simplesmente calculadas sobre o faturamento, toda alteração foi objeto de discussão.
Por este motivo, desacredito de esperança de melhoras econômicas advindas de uma Reforma pontual e apressada no PIS e na Cofins.
Todavia, como disse no inicio, peguei emprestado o otimismo de meu amigo, e espero que esta reforma, somada a do ICMS, possam trazer algum alento para economia, bem como mais racionalidade ao sistema tributário, já que haverá reforma em três importantes tributos. De minha parte continuarei brigando pelo direito dos contribuintes e é possível que me aposente fazendo o que fiz desde o meu primeiro dia de trabalho.
 

Fernanda Terra, é especialista em Direito Tributário e sócia do Terra, Pimentel e Vecci Advogados Associados

Goiânia, 18/08/15

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