Recuperação de créditos Pis e Cofins – Empresas optantes pelo Simples Nacional: um estudo sobre a Lei nº 5.172, de 25 de outubro de 1966. Código Tributário Nacional. Brasília: Senado, 1966.Lei Complementar nº 123, de 14 de dezembro de 2006. Lei Complementar nº 147, de 07 de agosto de 2014.

Abstract

The present work is a Research Project for the Completion of the Accounting Sciences Course at the University Center Doctum de TeófiloOtoni, inserted in the Tax Accounting area and has as theme: "The recovery of PIS and COFINS credit of companies opting for the Simples Nacional” of the city of TeófiloOtoni MG. Recovering tax credits is an instrument provided for by law, which is guaranteed to taxpayers, through the CTN - National Tax Code, and one of the purposes is to strengthen the companies' cash. The main objective of this article is to demonstrate the necessary documentation for credit restitution so that companies can expand the fluidity in times of crisis in which the country is, pandemic. In this process, the taxpayer (taxpayer) individual or legal entity has the right to recover or receive tax amounts that were unduly paid. Due to the complexity of the national tax system, the vast majority of companies do not enjoy this right. The degree of knowledge and how to carry out this process is still little known by businessmen, where the role of accounting managers is to assist and carry out such procedures to increase in cash flow in companies that have this right. Thus, its main methodology is the bibliographic study and websites that report on the purpose of the research object of the article, and which are classified as descriptive and qualitative.