{"id":20266,"date":"2022-12-27T11:26:54","date_gmt":"2022-12-27T14:26:54","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=20266"},"modified":"2026-06-09T18:30:36","modified_gmt":"2026-06-09T18:30:36","slug":"instrucao-normativa-no-2-121-2022-consolidacao-de-normas-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/instrucao-normativa-no-2-121-2022-consolidacao-de-normas-de-pis-cofins\/","title":{"rendered":"Instru\u00e7\u00e3o Normativa n\u00ba 2.121\/2022 \u2013 Consolida\u00e7\u00e3o de normas de PIS\/Cofins"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Em 20 de dezembro de 2022, foi publicada pela Receita Federal a Instru\u00e7\u00e3o Normativa n.\u00ba 2.121, que consolida as normas sobre apura\u00e7\u00e3o, cobran\u00e7a, fiscaliza\u00e7\u00e3o e arrecada\u00e7\u00e3o do PIS e da Cofins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse documento, destacamos disposi\u00e7\u00f5es importantes trazidas pela IN, sobretudo no que diz respeito ao conceito de insumo empregado pela Receita Federal. Nossos coment\u00e1rios, sempre que poss\u00edvel, demonstram as aproxima\u00e7\u00f5es e afastamentos entre o normativo e a jurisprud\u00eancia administrativa e judicial e, tamb\u00e9m, com o Parecer Normativo n.\u00ba 5\/2018.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em conclus\u00e3o, h\u00e1 interessantes oportunidades a serem avaliadas pelas empresas, assim como riscos que eram conhecidos mas que se tornam mais destacados em virtude da positiva\u00e7\u00e3o de interpreta\u00e7\u00f5es fiscais no texto da IN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nosso time de Direito Tribut\u00e1rio fica \u00e0 disposi\u00e7\u00e3o para esclarecimentos sobre a norma e suas poss\u00edveis repercuss\u00f5es para a melhor gest\u00e3o fiscal passada e prospectiva.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2022\/12\/221222-Memo-WFAA-IN-2.121-PIS-e-Cofins.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de &lt;strong&gt;Instru\u00e7\u00e3o Normativa n\u00ba 2.121\/2022 \u2013 Consolida\u00e7\u00e3o de normas de PIS\/Cofins&lt;\/strong&gt;..\"><\/object><a id=\"wp-block-file--media-df6f4ec7-e5f5-4d34-8848-32cf2e8a2303\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2022\/12\/221222-Memo-WFAA-IN-2.121-PIS-e-Cofins.pdf\"><strong>Instru\u00e7\u00e3o Normativa n\u00ba 2.121\/2022 \u2013 Consolida\u00e7\u00e3o de normas de PIS\/Cofins<\/strong><\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2022\/12\/221222-Memo-WFAA-IN-2.121-PIS-e-Cofins.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-df6f4ec7-e5f5-4d34-8848-32cf2e8a2303\">Baixar<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Em 20 de dezembro de 2022, foi publicada pela Receita Federal a Instru\u00e7\u00e3o Normativa n.\u00ba 2.121, que consolida as normas sobre apura\u00e7\u00e3o, cobran\u00e7a, fiscaliza\u00e7\u00e3o e arrecada\u00e7\u00e3o do PIS e da Cofins. Nesse documento, destacamos disposi\u00e7\u00f5es importantes trazidas pela IN, sobretudo no que diz respeito ao conceito de insumo empregado pela Receita Federal. Nossos coment\u00e1rios, sempre [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":18332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-20266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/20266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=20266"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/20266\/revisions"}],"predecessor-version":[{"id":172575,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/20266\/revisions\/172575"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=20266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=20266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=20266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}