CPRB

Opção pela CPRB Dezembro/2015

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IN da RFB Nº 1597/2015 alteração da IN RFB 1.436/13, que altera a CPRB ou Desoneração da Folha segundo as regras da lei 13.161/15.

A opção é mesmo em relação à competência DEZEMBRO/2015.

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As empresas estarão sujeitas à CPRB, obrigatoriamente, até o dia 30 de novembro de 2015 e facultativamente, a partir de 1º de dezembro de 2015.

A opção pela CPRB será manifestada:
I – no ano de 2015, mediante o pagamento da contribuição incidente sobre a receita bruta relativa à competência dezembro de 2015; e II – a partir de 2016, mediante o pagamento da contribuição incidente sobre a receita bruta relativa a janeiro de cada ano ou à 1ª (primeira) competência para a qual haja receita bruta apurada, e será irretratável para todo o ano-calendário.

Quer entender melhor sobre o tema, entre em contato com a equipe TBS e saiba mais detalhes.

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