EFD-Reinf – Nota Orientativa 05/2018 – CPRB

EFD-Reinf – Nota Orientativa 05/2018 – CPRB

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Decisão judicial favorável para continuar no regime especial de tributação (desoneração da folha)

Publicada Nota Orientativa 05/2018 da EFD-Reinf que trata de decisão judicial favorável para continuar no regime especial de tributação (desoneração da folha):

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Os contribuintes que possuíam atividades sujeitas a Contribuição Previdenciária sobre a Receita Bruta, e que foram retiradas do rol de atividades desoneradas a partir de 01/09/2018, nos termos da lei 13.670/2018 e da IN RFB 1.812/2018, mas obtiveram decisão judicial favorável para continuar no regime especial de tributação, devem utilizar os códigos genéricos da tabela 09 (99990010, 99990015,99990020, 99990025, 99990030e 99990045) com as respectivas alíquotas das atividades extintas, para poder escriturar a apuração da CPRB no evento R-2060.

Fonte: Portal Sped
Data: 11 de outubro de 2018
Acesso: 11 de outubro de 2018

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