Solução de consulta COSIT nº 72, de 14 de março de 2019

Solução de consulta COSIT nº 72, de 14 de março de 2019

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Assunto: Imposto sobre a Renda de Pessoa Jurídica – IRPJ

BASE DE CÁLCULO. DESCONTOS INCONDICIONAIS.

Os descontos incondicionais consideram-se parcelas redutoras do preço de vendas, quando constarem da nota fiscal de venda dos bens ou da fatura de serviços e não dependerem de evento posterior à emissão desses documentos; esses descontos são parcelas redutoras da receita bruta da pessoa jurídica vendedora.

Eventuais condições contratuais não podem servir de ferramenta para que um dos contratantes assuma despesas que beneficiem unicamente a outra parte do contrato, situação em que ficaria caracterizado um arranjo para o ressarcimento de despesas, afastando assim a operação de desconto comercial.

Dispositivos Legais: Decreto-Lei nº 1.598, de 1978, art. 12; Lei nº 9.249, de 1994, art. 15; Instrução Normativa SRF nº 51, de 1978, item 4.2.

SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE CONSULTA COSIT N.º 34, DE 21 DE NOVEMBRO DE 2013.

Assunto: Contribuição Social sobre o Lucro Líquido – CSLL

BASE DE CÁLCULO. DESCONTOS INCONDICIONAIS.

Os descontos incondicionais consideram-se parcelas redutoras do preço de vendas, quando constarem da nota fiscal de venda dos bens ou da fatura de serviços e não dependerem de evento posterior à emissão desses documentos; esses descontos são parcelas redutoras da receita bruta da pessoa jurídica vendedora.

Eventuais condições contratuais não podem servir de ferramenta para que um dos contratantes assuma despesas que beneficiem unicamente a outra parte do contrato, situação em que ficaria caracterizado um arranjo para o ressarcimento de despesas, afastando assim a operação de desconto comercial.

SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE CONSULTA COSIT N.º 34, DE 21 DE NOVEMBRO DE 2013.

Assunto: Contribuição para o Financiamento da Seguridade Social – Cofins

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DESCONTOS INCONDICIONAIS.

Os descontos incondicionais consideram-se parcelas redutoras do preço de vendas, quando constarem da nota fiscal de venda dos bens ou da fatura de serviços e não dependerem de evento posterior à emissão desses documentos.

Dispositivos Legais: Instrução Normativa SRF nº 51, de 1978, item 4.2, inciso I do § 2º do art. 3º da Lei nº 9.718, de 1988, e alínea “a” do inciso V do § 3º do art. 1º da Lei nº 10.833, de 2003.

Assunto: Contribuição para o PIS/Pasep

DESCONTOS INCONDICIONAIS.

Os descontos incondicionais consideram-se parcelas redutoras do preço de vendas, quando constarem da nota fiscal de venda dos bens ou da fatura de serviços e não dependerem de evento posterior à emissão desses documentos.

Dispositivos Legais: Instrução Normativa SRF nº 51, de 1978, item 4.2, inciso I do § 2º do art. 3º da Lei nº 9.718, de 1988, e alínea “a” do inciso V do § 3º do art. 1º da Lei nº 10.637, de 2002.

Assunto: Imposto sobre Produtos Industrializados – IPI

BASE DE CÁLCULO. DESCONTOS INCONDICIONAIS.

Os descontos incondicionais consideram-se parcelas redutoras do preço de vendas, quando constarem da nota fiscal de venda dos bens ou da fatura de serviços e não dependerem de evento posterior à emissão desses documentos. Os descontos incondicionais não integram o valor tributável para fins de incidência do IPI.

Dispositivos Legais: Instrução Normativa SRF nº 51, de 1978, item 4.2; Resolução do Senado Federal de nº 1, de 2017.

Fonte: Receita Federal
Data: 28 de março de 2019
Acesso: 29 de março de 2019

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