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) Sped – Escrituração Fiscal Digital de Retenções e outras Informações Fiscais (EFD-Reinf) – Conceito de faturamento para fins de obrigatoriedade de apresentação (Solução de Consulta Cosit nº 3/2019): para efeito da obrigatoriedade da entrega da EFD-Reinf conforme previsto no art. 2º, § 1º, inciso I, da Instrução Normativa RFB nº 1.701/2017, o conceito de faturamento corresponde à receita bruta definida no art. 12 do Decreto-Lei nº 1.598/1977, com redação dada pelo art. 2º da Lei nº 12.973/2014 (o produto da venda de bens nas operações de conta própria; o preço da prestação de serviços em geral; o resultado auferido nas operações de conta alheia; e as receitas da atividade ou objeto principal da pessoa jurídica não mencionadas anteriormente, observando-se que, para esse efeito, o IPI e o ICMS-Substituição Tributária não integram a receita bruta;

b) IRPJ – Lucro presumido – Prestadora de serviços de auxílio diagnóstico médicos – Percentual de presunção (Solução de Consulta Cosit nº 14/2019): desde 1º.01.2009, além dos serviços hospitalares, é possível a utilização do percentual de 8% para apuração da base de cálculo do Imposto de Renda Pessoa Jurídica (IRPJ), pela sistemática do lucro presumido, em relação às atividades de auxílio diagnóstico e terapia, patologia clínica, imagenologia, anatomia patológica e citopatologia, medicina nuclear e análises e patologias clínicas, desde que a prestadora dos serviços seja organizada sob a forma de sociedade empresária e atenda às normas da Anvisa. Observe-se, todavia, que a sociedade simples carece do caráter empresarial e não pode beneficiar-se dos referidos percentuais;

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c) Cofins/PIS-Pasep – Regime não cumulativo – Crédito presumido – Alteração infralegal da descrição de item da NCM contido na Lei – Impossibilidade de alteração na Lei por ato infralegal (Solução de Consulta Cosit nº 15/2019): a pessoa jurídica que produz ou importa mercadoria classificada no item 3002.10.3 da Nomenclatura Comum do Mercosul (NCM), com base na descrição do citado item vigente na data de publicação da Lei nº 10.147/2000, com redação dada pela Lei nº 10.548/2002, constante da Resolução Camex nº 42/2001, pode apurar o crédito presumido da Cofins e da contribuição para o PIS-Pasep estabelecido no art. 3º da mencionada Lei, desde que observados os demais requisitos para apuração do crédito, ainda que a descrição do referido item tenha sido alterada por ato infralegal posterior à publicação da citada Lei;

d) Tributos e Contribuições Federais – Infração tributária – Imposição de multa pela RFB – Órgãos da administração direta da União – Impossibilidade (Solução de Consulta Cosit nº 29/2019): a Receita Federal do Brasil (RFB) pode impor multa a entes públicos dotados de personalidade jurídica, quais sejam, os Estados-membros, o Distrito Federal, os Municípios e as autarquias e fundações públicas, inclusive federais. Não é possível a imposição de multa pela RFB a outros órgãos da administração direta da União, devendo-se, em substituição à aplicação de multa, adotar o seguinte conjunto de representações:
d.1) ao dirigente máximo do órgão a que pertence (ou pertencia) o agente responsável pela prática de infração tributária;
d.2) ao Tribunal de Contas da União; e
d.3) ao Ministério Público Federal.

(Soluções de Consulta Cosit nºs 3, 14, 15 e 29/2019 – DOU 1 de 24.01.2019)

Fonte: Editorial IOB
Data: 24 de janeiro de 2019
Acesso: 25 de janeiro de 2019

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