Receita Federal traz esclarecimentos sobre a legislação tributária federal

Receita Federal traz esclarecimentos sobre a legislação tributária federal

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

a) IRPF – Proventos de aposentadoria ou pensão – Isenção (Solução de Consulta nº 51/2019): são isentos de Imposto de Renda da Pessoa Física (IRPF), os proventos de aposentadoria ou pensão recebidos por portador de doença grave especificada em lei, quais sejam: tuberculose ativa, alienação mental, esclerose múltipla, neoplasia maligna, cegueira, hanseníase, paralisia irreversível e incapacitante, cardiopatia grave, doença de Parkinson, espondiloartrose anquilosante, nefropatia grave, hepatopatia grave, estados avançados da doença de Paget (osteíte deformante), contaminação por radiação, síndrome da imunodeficiência adquirida, com base em laudo expedido por serviço médico público de saúde. No entanto, deve ser observado que os valores pagos:

a.1) a título de pensão são isentos a partir de quando a alienação mental foi diagnosticada, conforme laudo;

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a.2) à pensionista, que não forem efetuados a título de pensão, serão tributados na fonte e/ou na Declaração de Ajuste Anual (DAA), conforme a natureza dos respectivos rendimentos;

a.3) ao cônjuge supérstite, depois de finalizada a partilha, não se enquadram como herança, o valor referente à Parcela Autônoma de Equivalência (PAE). Tais valores devem seguir as regras de tributação próprias decorrentes da natureza de tais rendimentos;

  1. b) IRRF – Diretor não empregado – 13º salário – Incidência do imposto na fonte a título de antecipação (Solução de Consulta Cosit nº 55/2019): os valores pagos por sociedade anônima a título de 13º salário, a diretores não empregados, sujeitam-se à incidência do Imposto de Renda na fonte e na DAA. O imposto será retido por ocasião de cada pagamento e, se houver mais de um pagamento, aplicar-se-á a alíquota correspondente à soma dos rendimentos pagos ao beneficiário no mês, a qualquer título;
  2.  

    c) Cofins/PIS-Pasep – Torta de algodão – Venda a produtor rural pessoa física de suínos e aves (Solução de Consulta Cosit nº 57/2019): fica suspenso o pagamento da contribuição para o PIS-Pasep e a Cofins incidente sobre a receita bruta da venda, no mercado interno, de torta de algodão, classificada na NCM sob o código 2306.10.00, efetuada por pessoa jurídica, para pessoa física produtora dos suínos e aves classificados nas posições 01.03 e 01.05 da NCM, podendo essa qualidade da adquirente ser comprovada por todos os meios de prova admitidos em Direito. Na hipótese de posterior revenda dos produtos adquiridos com suspensão, que é vedada pela legislação de regência, caberá ao adquirente promover o recolhimento do tributo suspenso.

(Soluções de Consulta Cosit nºs 5155 e 57/2019 – DOU 1 de 28.02.2019)

Fonte: Editorial IOB
Data: 28 de fevereiro de 2019
Acesso: 01 de março de 2019

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