Lei nº 13.670/2018: O que alterou nos processos de compensação de tributos federais?

Lei nº 13.670/2018: O que alterou nos processos de compensação de tributos federais?

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No dia 30 de Maio de 2018, foi sancionada  Lei nº 13.670/2018que começa a vigorar a partir de 01/09/2018 e reduziu em aproximadamente 70% os setores da economia que podem optar pelo sistema de desoneração da folha de pagamento. 

A lei afeta 28 setores da economia, veta a redução a zero de PIS e de COFINS do óleo diesel, estipula acréscimo de 1% na alíquota de COFINS sobre importações de diversos produtos a partir de 1º de setembro de 2018 e delimita a utilização de créditos tributários em compensações de outros tributos administrados pela Receita Federal do Brasil (RFB).

Até então, 56 setores da economia gozam do benefício e, a partir de 1/09/2018 e até 31/12/2020, apenas 17 setores poderão continuar optando pela desoneração.  

Entre eles encontram-se os setores de calçados, tecnologia da informação (TI), tecnologia da informação e comunicação (TIC), call center, têxtil, construção civil, transportes rodoviários e metroferroviário e comunicação. 

Setores que deixam a desoneração da folha de pagamento

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Sairão da desoneração da folha, entre outros, os seguintes setores: hoteleiro, comércio varejista, transporte aéreo, marítimo e ferroviário de cargas e alguns setores da indústria. 

Apesar de a Lei nº 13.670/2018 determinar que a desoneração da folha entrará em vigor em 01/09/2018, é bom lembrar que o § 13 do art. 9º da Lei nº 12.546/2011 , o qual não foi alterado ou revogado, determina que, feita a opção pela desoneração no mês de janeiro de cada ano, ela será irretratável para todo o ano-calendário, só podendo ser alterada em janeiro do ano seguinte. 

Assim, a alteração do prazo de vigência da opção feita (garantia legal) afronta a segurança jurídica, razão pela qual as empresas atingidas pela desoneração poderão buscar judicialmente a garantia da sua manutenção no sistema da desoneração da folha de pagamento até 12/2018. 

Base Legal: Lei nº 13.670/2018 – DOU 1 de 30.05.2018 – Edição Extra | Fonte IOB On Line  

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