Crediting for inputs in the non-cumulative PIS/COFINS regime

The present work has the purpose of presenting the non-cumulative regime of PIS (Social Integration Programme) and COFINS (Contribution to Social Security Financing), more precisely with regard to crediting for inputs. In this sense, the taxes as a whole will be addressed, presenting their main characteristics and, mainly, all the doctrinal and jurisprudential concepts related to inputs. Obtaining this credit and how it is accounted for will also be highlighted in this text. All this with fulcrum in the laws n° 10.637 of 2002 and 10.833 of 2003.