Imposto de Renda: exportador de serviços tem alíquota zero nos pagamentos ao exterior

Imposto de Renda: exportador de serviços tem alíquota zero nos pagamentos ao exterior

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Através do Decreto 9.904/2019, os exportadores de serviços podem usufruir da alíquota zero do Imposto de Renda (IR). O benefício incide sobre pagamentos realizados para fins de contratação de agentes no exterior, que atuam na intermediação de transações entre a empresa brasileira e seus clientes estrangeiros, assim como sobre a emissão de documentos realizada fora do Brasil.

A medida traz importantes aperfeiçoamentos ao Decreto nº 6.761/2009, referente à redução de 15% a 0% da alíquota incidente sobre valores pagos a residentes ou domiciliados fora do Brasil, gerando aumento de competitividade das exportações brasileiras e melhoria do ambiente de negócios.

Segundo a Secretaria de Comércio Exterior e Assuntos Internacionais do Ministério da Economia (Secint/ME), a medida deve gerar uma economia superior a R$ 1,5 bilhão para as empresas.  A alteração normativa significa, ainda, uma isonomia de benefícios entre exportadores de serviços e de bens, já que esses últimos já se beneficiam da redução do tributo.

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Para que o benefício do IR seja obtido, basta que as empresas continuem registrando o pagamento aos serviços mencionados, que estejam associados às suas exportações, no Sistema Integrado de Comércio Exterior de Serviços, Intangíveis e Outras Operações que Produzam Variações no Patrimônio, o SISCOSERV.

O decreto publicado também atualiza, conforme estrutura de governo estabelecida pela Lei nº 13.844, de 18 de junho 2019, a gestão dos registros das operações relativas a pesquisas de mercado e ações de promoção comercial em feiras e exposições de promoção do Brasil. Com a incorporação dos antigos Ministérios da Indústria, Comércio Exterior e Serviços e da Fazenda pelo Ministério da Economia, foi revogado o procedimento anteriormente previsto de comunicação entre as Pastas por meio do envio de relatórios, trazendo mais agilidade e eficiência para a atuação do Estado.

A iniciativa do Ministério da Economia foi realizada por meio de trabalho conjunto entre as Secretarias Especiais de Comércio Exterior e Assuntos Internacionais, de Produtividade, Emprego e Competitividade e da Receita Federal do Brasil, com discussões promovidas no âmbito do Grupo Técnico de Comércio Exterior de Serviços da Câmara de Comércio Exterior.

Fonte: Guia Tributário
Data: 10 de julho de 2019
Acesso: 12 de julho de 2019

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