Tax credits in the administrative sphere - single-phase PIS and Cofins: A case study of a company in Santa Catarina in the retail fuel sales sector
Keywords:
Tax planning, Single-phase products, PIS, COFINS, Profit optimization, Tax management.Abstract
This article analyzes the impact of a lack of knowledge of tax laws on company turnover, with a focus on the PIS and COFINS taxes attributed to certain products, especially in the fuel sales sector. The research reveals business losses due to a lack of familiarity with laws and regulations that guarantee tax benefits. A detailed case study shows how a lack of understanding of tax laws can negatively affect companies' competitiveness and profits. The analysis reveals the tax savings made by the Alfa company when it applied single-phase PIS and COFINS taxation to its products, reducing the amounts owed from R$ 290,266.84 to R$ 18,867.34 annually. This saving, the result of effective tax planning, improves product prices, increasing the company's competitiveness. It highlights the importance of tax compliance and the search for tax avoidance opportunities, as well as the possibility of recovering amounts unduly paid over the last five years through administrative procedures, emphasizing the importance of properly applying tax legislation to optimize companies' tax burden. Knowledge of tax laws is not just a matter of legal compliance, but also a fundamental strategy for maximizing the profitability and competitiveness of companies, especially in highly regulated sectors such as fuel sales.
