Esclarecida contribuição previdenciária do produtor rural pessoa jurídica na condição de contribuinte e de sub-rogado

Esclarecida contribuição previdenciária do produtor rural pessoa jurídica na condição de contribuinte e de sub-rogado

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A Receita Federal do Brasil esclareceu que a receita bruta proveniente da comercialização da produção rural, industrializada ou não, constitui hipótese de incidência de contribuição previdenciária do produtor rural pessoa jurídica.

Referida contribuição não se confunde com a que essa pessoa jurídica, na condição de sub-rogada, é obrigada a reter e a recolher aos cofres da União, em virtude da aquisição de produto rural de pessoa física, cuja hipótese de incidência é a receita bruta oriunda dessa aquisição. Tratam-se, portanto, de contribuições distintas:

a) numa, a empresa, qual seja, a pessoa jurídica produtora rural, é a própria contribuinte;

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b) noutra, ela é sub-rogada, qual seja, é obrigada, por disposição legal, a reter e a recolher aos cofres públicos a contribuição de terceiros (do produtor rural pessoa física do qual adquire produto rural). Neste caso, a pessoa jurídica não é contribuinte, mas sim responsável tributária pela retenção e pelo recolhimento da contribuição previdenciária de terceiro.

(Solução de Consulta Cosit nº 9/2019 – DOU de 17.01.2019)

Fonte: Editorial IOB
Data: 17 de janeiro de 2019
Acesso: 18 de janeiro de 2019

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