By instituting non-cumulative PIS and COFINS regimes, Laws 10.637 / 02 and 10,833 / 03 have met the aliquots of alluded contributions from 0.65% and 3% to 1.65% and 7.6%, respectively, as well as, there was expansion of the calculation base, revenue for gross revenue.

The purpose of the legislature in creating these new schemes was to distribute in the best way the tax burden along the economic chain, associating the increase of the rates for the possibility of using compensable credits for the value determination to effectively due to taxpayers.

However, several companies that were forced to tax PIS and COFINs by the new regime underwent multiplication of the tax burden and only companies have been privileged that have a significant amount of inputs to be credited throughout operations Of those who, for the performance of their activities, do not consume potentially crediting inputs. In this way, the non-cumulative PIS and COFINS system has led to some companies, the multiplication of the tax burden.

It takes as an example the service providers that were included in the non-cumulative PIS and COFINS regimes for collecting income tax on real profit. In general, said companies have no significant amount of expenses that may be credited for the purpose of calculating PIS and COFINS, as they have as main input the labor force, which, in the present case, does not confer the right to credit .

The conclusion to which it is reached is that such an imposition is unconstitutional, considering its disproportionality, considering that the Majoration of PIS and COFINS rates for these taxpayers was excessively harmful.

It is emphasized that there is a precedent of the Federal Regional Court of the 4th Region, with a trial, in order to maintain the maintenance of the action of the action in the common (cumulative) regime of PIS and COFINS, as well as Compensation of the highest paid values ​​with other taxes administered by the Secretariat of the Federal Revenue of Brazil.

In this way, matter is a matter of discussion on the court, with the taxpayer who feel injured by the fact that it has been included in the non-cumulative PIS and COFINS regime propose appropriate lawsuit.