IRPF: Pagamento de ISS Pode Ser Deduzido no Livro Caixa

IRPF: Pagamento de ISS Pode Ser Deduzido no Livro Caixa

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O imposto sobre serviços de qualquer natureza (ISS) pago pelo contribuinte ou retido pela fonte pagadora em razão da prestação de serviços como engenheiro civil, na qualidade de autônomo (sem vínculo empregatício), pode ser escriturado no livro caixa como despesa de custeio necessária à percepção do respectivo rendimento bruto.

Referida despesa é dedutível da receita decorrente do exercício da referida atividade na apuração da base de cálculo do imposto sobre a renda, observadas as limitações impostas pela legislação de regência.

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Base: Solução de Consulta Cosit 20/2017.

Fonte: Guia Tributário
Data: 25 de janeiro de 2017
Acesso: 27 de janeiro de 2017

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168 comentários

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