Receita Federal traz esclarecimentos sobre o diferimento de receitas nos contratos a longo prazo com entidades governamentais

Receita Federal traz esclarecimentos sobre o diferimento de receitas nos contratos a longo prazo com entidades governamentais

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A norma em referência esclareceu que, em relação ao diferimento de receitas pertinentes aos contratos para empreitada ou fornecimento a pessoa jurídica de direito público ou empresa sob seu controle, empresa pública, sociedade de economia mista ou sua subsidiária, independe do prazo de execução de cada unidade a ser fornecida, desde que, no caso de execução a curto prazo, o faturamento seja realizado em valor por unidade, e o contrato seja de longo prazo, devendo ser observado o seguinte:

a) o diferimento do lucro, nos termos do art. 10, § 3º, do Decreto-lei nº 598/1977, ou o diferimento da receita bruta, consoante o art. 30, parágrafo único, da Lei nº 8.981/1995, para fins de apuração do Imposto de Renda da Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro (CSL), por pessoas jurídicas enquadradas na sistemática do lucro real, o valor integrante do lucro líquido do exercício, incluindo as variações monetárias e multas, que não tiver sido realizado e que seja decorrente de contratos a longo prazo com entidades governamentais, a preço predeterminado, poderá ser objeto de diferimento;

b) conforme o art. 8º da Lei nº 10.833/2003, combinado com os art. 10, § 3º, e 12 do Decreto-lei nº 1.598/1977 e com base na legislação incidente, para fins de apuração da contribuição para o PIS-Pasep e da Cofins, o montante que poderá ser diferido inclui as variações monetárias e as multas.

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(Solução de Consulta Cosit nº 71/2019 – DOU 1 de 03.04.2019)

Fonte: Editorial IOB
Data: 03 de abril de 2019
Acesso: 05 de abril de 2019

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