STJ: PIS/Cofins integram base de IRPJ/CSLL no Lucro Presumido

Março 13, 2026

STJ: PIS/Cofins integram base de IRPJ/CSLL no Lucro Presumido

STJ decide que PIS e Cofins integram base de cálculo do IRPJ e CSLL no Lucro Presumido. Entendimento fixado em recurso repetitivo (Tema 1312).

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