Receita Federal traz esclarecimentos sobre a aplicação da legislação tributária federal

Receita Federal traz esclarecimentos sobre a aplicação da legislação tributária federal

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A Receita Federal do Brasil (RFB) divulgou as seguintes normas com esclarecimentos sobre a aplicação da legislação tributária federal:

a) IRPJ/CSL/Cofins/PIS-Pasep – Valores recebidos em decorrência de sinistro (Solução de Consulta Cosit nº 97/2018): os valores recebidos em razão de sinistro coberto por contrato de seguro:
a.1) por pessoas jurídicas tributadas na forma do lucro presumido, deverão ser adicionados integralmente à base de cálculo do lucro presumido (IR) e da Contribuição Social sobre o Lucro (CSL) se o contribuinte os deduziu como custo ou despesa em período no qual foi tributado com base no lucro real, ou ser subtraídos do quantitativo da efetiva perda e, caso o resultado seja positivo, ser adicionados ao lucro presumido;
a.2) no regime de apuração cumulativa, destinados à reparação de danos patrimoniais, não integram a base de cálculo da contribuição para o PIS-Pasep e da Cofins;

b) IRPJ/CSL – Dedução da base de cálculo do imposto e da contribuição de doações à organização de sociedade civil – Possibilidade (Solução de Consulta Cosit nº 110/2018): no que tange às doações de que trata o art. 13, § 2º, inciso III, da Lei nº 9.249/1995, inexiste na legislação, após a edição da Lei nº 13.204/2015, obrigatoriedade de que a organização da sociedade civil seja formalmente reconhecida como Organização da Sociedade Civil de Interesse Público (Oscip), referida na Lei nº 9.790/1999, ou como entidade beneficente de assistência social cuja utilidade pública tenha sido declarada pela União, ou mesmo que tenha sido constituída a tempo mínimo. Cumpridas as condições previstas no citado art. 13, § 2º, inciso III, da Lei nº 9.249/1995, as doações ali tipificadas são dedutíveis na apuração do lucro real e da base de cálculo da CSL;

c) IRPJ – Serviços auxiliares ao transporte de cargas – Percentual aplicável na apuração da base de cálculo no lucro presumido (Solução de Consulta Cosit nº 113/2018): os serviços de transbordo prestados por uma pessoa jurídica a outra, consistente na recepção de caminhões, pesagem dos veículos carregados e descarregados, armazenagem temporária de grãos, embarque em transporte ferroviário e pesagem de vagões, não se qualificam como serviços de transporte de cargas, mas sim como serviços auxiliares ao transporte de cargas. Por conseguinte, o percentual de presunção aplicável à receita bruta decorrente da prestação de tais serviços, para fins de determinação da base de cálculo do IRPJ no regime de tributação do lucro presumido, é de 32% (prestação de serviços em geral);

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d) IRRF – Prestação de serviços de transporte por cooperativa (Solução de Consulta Cosit nº 114/2018): em relação ao Imposto de Renda Retido na Fonte (IRRF):
d.1) sujeitam-se à sua incidência as importâncias pagas ou creditadas a cooperativas de transporte por pessoas jurídicas integrantes da administração pública federal, na forma do art. 64 da Lei nº 9.430/1996, e art. 34 da Lei nº 10.833/2003, pela prestação de serviços por seus cooperados pessoas físicas ou pessoas jurídicas, calculado conforme o disposto no art. 653 do RIR/1999;
d.2) sujeitam-se à sua incidência as importâncias pagas ou creditadas a cooperativas de transporte, por pessoas jurídicas não integrantes da administração pública federal, na forma já referida, pela prestação de serviços pessoais por seus cooperados pessoas físicas, mediante aplicação da alíquota de 1,5% sobre a base de cálculo determinada de acordo com o Ato Declaratório Normativo Cosit nº 1/1993;
d.3) não se sujeitam à sua incidência as importâncias pagas ou creditadas a cooperativas de transporte por pessoas jurídicas não integrantes da administração pública federal, pela prestação de serviços por seus cooperados pessoas jurídicas;

e) IRPJ/CSL/Cofins/PIS-Pasep – Reparação de dano patrimonial – Incidência (Solução de Consulta Cosit nº 115/2018): devem ser computadas na base de cálculo do lucro real e da CSL, bem como sujeitam-se à incidência da contribuição para o PIS-Pasep e da Cofins da pessoa jurídica locadora de imóvel, as parcelas contratuais pagas pela locatária com a finalidade de permitir à locadora efetuar a manutenção/o reparo do imóvel locado.

(Soluções de Consulta Cosit nºs 97, 110, 113, 114 e 115/2018 – DOU 1 de 12.09.2018)

Fonte: Editorial IOB
Data: 12 de setembro de 2018
Acesso: 14 de setembro de 2018

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