> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/cofins.md).
# Cofins
Cofins (Contribuição para Financiamento da Seguridade Social) instituída pela Lei Complementar 70 de 30/12/1991.\
A contribuição Cofins, atualmente, é regida pela Lei 9.718/98, com as alterações subsequentes.\
São contribuintes da Cofins as pessoas jurídicas de direito privado em geral, inclusive as pessoas a elas equiparadas pela legislação do Imposto de Renda, exceto as microempresas e as empresas de pequeno porte submetidas ao regime do SIMPLES (Lei 9.317/96).
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