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) IRRF/CSRF – Cooperativas singulares de trabalho médico – Serviços pessoais prestados por cooperados pessoas físicas e jurídicas (Solução de Consulta Cosit nº 15/2018):
a.1) nos pagamentos efetuados por pessoas jurídicas a cooperativas singulares de trabalho médico, na condição de intermediárias de contratos executados por cooperativas singulares de trabalho médico, haverá retenção:
a.1.1) do IRRF à alíquota de 1,5% de que trata o art. 652 do RIR de 1999, sobre as importâncias relativas aos serviços pessoais prestados por cooperados, pessoas físicas, das cooperativas singulares;
a.1.2) do IRRF à alíquota de 1,5% de que trata o art. 647 do RIR de 1999, sobre as importâncias relativas aos serviços prestados pelas cooperadas, pessoas jurídicas, das cooperativas singulares; e
a.1.3) do IRRF à alíquota de 1,5% de que trata o art. 651, inciso I, do RIR de 1999, sobre o valor correspondente à comissão ou taxa de administração, a ser retido da cooperativa singular, caso receba valores a esses títulos na intermediação;
a.1.4) da CSL, da Cofins e da contribuição para o PIS-Pasep, respectivamente, às alíquotas de 1%, 3% e 0,65% de que trata o art. 31 da Lei nº 10.833/2003, sobre as importâncias relativas a serviços prestados pelas cooperadas, pessoas jurídicas, das cooperativas singulares.
a.2) não haverá retenção:
a.2.1) do IRRF pelas cooperativas singulares, no repasse feito por estas às cooperadas, pessoas jurídicas;
a.2.2) da Contribuições Sociais Retidas na Fonte (CSRF) pelas cooperativas singulares, no repasse feito por estas às cooperadas, pessoas físicas ou jurídicas;
a.3) para os fins das retenções do IRRF e das CSRF, a cooperativa singular de trabalho médico deverá apresentar à contratante faturas ou documento de cobrança de sua emissão, segregando os valores a serem pagos, observando-se o seguinte:
a.3.1) emitir fatura e nota fiscal somente em relação ao valor correspondente à comissão ou taxa de administração, como intermediadora, a qual se sujeita à incidência da retenção do IRRF à alíquota de 1,5% de que trata o art. 651, inciso I, do RIR/1999; e
a.3.2) emitir faturas e notas fiscais, sendo que, nestas faturas, deverão ser segregadas as parcelas referentes aos serviços pessoais dos cooperados, pessoas físicas, dos serviços prestados pelas cooperadas pessoas jurídicas, da seguinte forma:
a.3.2.1) valores relativos aos serviços pessoais prestados por cooperados, pessoas físicas, cabendo a retenção e o recolhimento, em nome da cooperativa singular, que tenha concorrido para a prestação de serviços no período sob cobrança, de 1,5% de Imposto de Renda; e
a.3.2.2) valores relativos aos serviços prestados pelos cooperados, pessoas jurídicas, das cooperativas singulares, cabendo a retenção de 1,5% de IRRF de trata o art. 647 do RIR/1999, e de 4,65%, relativos à CSL, à Cofins e à contribuição para o PIS-Pasep, a ser retido individualmente de cada cooperado pessoa jurídica. As cooperativas singulares de trabalho médico deverão apresentar faturas ou documento de cobrança de sua emissão, acompanhadas das notas fiscais emitidas pelos cooperados pessoas jurídicas, sendo que,  nestas faturas, deverão ser segregadas as parcelas referentes aos serviços pessoais dos cooperados, pessoas físicas, dos serviços prestados pelos cooperados, pessoas jurídicas.
A beneficiária das importâncias pagas ou creditadas, para efeito da retenção na fonte de que trata o art. 652 do RIR/1999, é a cooperativa de trabalho singular, cujos associados prestaram serviços pessoais à pessoa jurídica, e a retenção deverá ser feita pela contratante, em nome da cooperativa singular que tenha concorrido com a prestação de serviços no período sob cobrança. A beneficiária das importâncias pagas, para efeito da retenção na fonte de que trata o art. 30 da Lei nº 10.833/2003, e o art. 647 do RIR/1999, é a cooperada pessoa jurídica que presta serviços a outra pessoa jurídica, e a retenção deverá ser feita pela contratante, em nome de cada cooperado pessoa jurídica que tenha concorrido com a prestação de serviços no período sob cobrança. O imposto retido na forma do art. 652 do RIR/1999 será compensado (deduzido) pelas cooperativas singulares por ocasião do pagamento efetuado, individualmente, a cada cooperado pessoa física que prestou os serviços constantes na fatura ou nota fiscal emitida pela cooperativa singular, sendo, portanto, as cooperativas singulares responsáveis pelo fornecimento do comprovante de rendimentos de que trata a Instrução Normativa RFB nº 1.215/2011, ao cooperado, bem como, de incluir tais rendimentos e as respectivas retenções de IRRF, de cada cooperado, descontado o IRRF de 1,5% já retido por antecipação, em suas respectivas Declarações de Imposto de Renda Retido na Fonte (Dirf);

b) Cofins/PIS-Pasep – Máquinas, aparelhos, equipamentos, partes e peças para uso agropecuário – Alíquotas aplicáveis (Solução de Consulta Cosit nº 74/2018):
b.1) até 13.05.2014 (dia anterior ao de produção de efeitos do art. 103 da Lei nº 12.973/2014), os produtos classificados no Capítulo 84 da TIPI que não fossem autopropulsados não se sujeitavam à tributação concentrada prevista na redação original do art. 1º da Lei nº 10.485/2002, por expressa disposição do seu § 1º. Portanto:
b.1.1) a receita decorrente da venda dos referidos produtos por pessoa jurídica atuante em qualquer etapa da cadeia econômica (fabricantes, importadores ou revendedores) sujeitava-se às alíquotas modais da contribuição para o PIS-Pasep e da Cofins aplicáveis de acordo com o regime de apuração (cumulativa ou não cumulativa) adotado pela pessoa jurídica;
b.1.2) não se aplicava à aquisição para revenda de tais produtos a vedação de apuração de créditos da não cumulatividade da contribuição estabelecida pela alínea “b” do inciso I do art. 3º da Lei nº 10.833/2003 e da Lei nº 10.637/2002;
b.2) a partir da data de publicação da Lei nº 12.973/2014, que deu nova redação ao art. 1º da Lei nº 10.485/2002, os produtos classificados no Capítulo 84 da TIPI, autopropulsados ou não, submetem-se à incidência tributária concentrada instituída por esse diploma legal. Por seu turno, a tributação das vendas dos produtos relacionados nos Anexos I e II da Lei nº 10.485/2002 far-se-á de acordo com o art. 3º, incisos I e II e § 2º, dessa Lei, conforme o caso;

c) Sped/IRRF – Rendimentos a declarar no e-Social (Solução de Consulta Cosit nº 75/2018): os rendimentos pagos ou creditados por pessoas físicas ou jurídicas sobre os quais haja retenção de Imposto de Renda Retido na Fonte (IRRF) devem ser declarados no e-Social por meio do evento determinado pelas normas de orientação ao contribuinte para preenchimento do sistema;

d) Cofins-Importação/PIS-Pasep-Importação – Pagamentos de comissões realizados por exportadores a agente ou representante comercial no exterior – Não incidência (Solução de Consulta Cosit nº 76/2018): os pagamentos de comissões realizados por exportadores brasileiros a agente/representante comercial residente ou domiciliado no exterior pela prestação de serviços de captação e intermediação de negócios lá efetuados não estão sujeitos à incidência da Cofins-Importação e do PIS-Pasep-Importação, por não haver na hipótese serviço prestado no Brasil ou cujo resultado aqui se verifique;

e) Processo administrativo fiscal – Programa de Regularização Tributária – Utilização de créditos de prejuízos fiscais apurados por incorporada – Vedação (Solução de Consulta Cosit nº 84/2018): para fins de liquidação de débitos fiscais, na sistemática do Programa de Regularização Tributária (PRT), instituído pela Medida Provisória nº 766/2017, poderão ser utilizados créditos decorrentes de prejuízos fiscais próprios ou do responsável tributário pelo respectivo débito. Os prejuízos fiscais apurados pela sociedade incorporada não poderão ser usados pela incorporadora para fins de cômputo de crédito destinado a quitar débitos no âmbito do PRT.

(Soluções de Consulta Cosit nºs 15, 74,75, 76 e 84/2018 – DOU 1 de 18.07.2018)

Fonte: Editorial IOB
Data: 18 de julho de 2016
Acesso: 20 de julho de 2016

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