Tax credits in the administrative sphere - PIS and single-phase COFINS: Case study in a company in Santa Catarina in the retail fuel sales sector

This article analyzes the impact of lack of knowledge of tax laws on corporate revenues, focusing on PIS and COFINS taxes attributed to certain products, especially in the fuel sales sector. The research reveals corporate losses due to lack of familiarity with laws and regulations that guarantee tax benefits. Through a detailed case study, it is shown how lack of understanding of tax laws can negatively affect corporate competitiveness and profits. The analysis reveals the tax savings achieved by company Alfa by applying single-phase PIS and COFINS taxation to its products, reducing the amounts due from R$290,266.84 to R$18,867.34 annually. This savings, the result of effective tax planning, improves product prices, increasing the company's competitiveness. The importance of tax compliance and the search for tax avoidance opportunities is highlighted, as well as the possibility of recovering amounts unduly paid in the last five years through administrative procedures, emphasizing the importance of the proper application of tax legislation to optimize the tax burden of companies. Knowledge of tax laws is not only a matter of legal compliance, but also a fundamental strategy to maximize the profitability and competitiveness of companies, especially in highly regulated sectors such as fuel sales.