Tributos e Contribuições Federais – Receita Federal traz esclarecimentos sobre a aplicação da legislação tributária federal

Tributos e Contribuições Federais – Receita Federal traz esclarecimentos sobre a aplicação da legislação tributária federal

Por |

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

a) Cofins/PIS-Pasep – Receitas financeiras – Regime de apuração – Esclarecimentos (Solução de Consulta Cosit nº 387/2017): as receitas financeiras não estão listadas entre as receitas excluídas do regime de apuração não cumulativa da Contribuição para o PIS-Pasep e a Cofins, e, portanto, submetem-se ao regime de apuração a que a pessoa jurídica beneficiária estiver submetida. Assim, sujeitam-se ao regime de apuração não cumulativa da contribuição para o PIS-Pasep e a Cofins as receitas financeiras auferidas por pessoa jurídica que não foi expressamente excluída desse regime, ainda que suas demais receitas submetam-se, parcial ou mesmo integralmente, ao regime de apuração cumulativa;

b) IRRF – Serviços de modernização de elevadores, escadas rolantes e esteiras rolantes – Pagamento realizado por órgãos governamentais – Esclarecimentos (Solução de Consulta Cosit nº 389/2017): fica esclarecido que:
b.1) as importâncias pagas por pessoas jurídicas a outras pessoas jurídicas pela execução dos serviços de modernização de elevadores, escadas rolantes e esteiras rolantes não estão sujeitas à retenção na fonte prevista nos arts. 647 e 649 do RIR/1999, por não preencherem os requisitos de serviços caracterizadamente de natureza profissional;
b.2) as importâncias pagas a pessoas jurídicas pela execução dos serviços de modernização de elevadores, escadas rolantes e esteiras rolantes estão sujeitas à retenção na fonte quando o pagamento for realizado por órgãos, autarquias, fundações, empresas públicas, sociedades de economia mista e outras entidades em que a União, direta ou indiretamente, detenha a maioria do capital social sujeito a voto, e que recebam recursos do Tesouro Nacional e estejam obrigadas a registrar sua execução orçamentária e financeira no Sistema Integrado de Administração Financeira do Governo Federal (Siafi), aplicando-se a alíquota de Imposto de Renda, conforme o bem e/ou serviço  fornecido, segundo consta no Anexo I da IN RFB 1.234/2012, aplicável à respectiva prestação de serviço ou fornecimento de bem;

Powered by Rock Convert

c) Cofins/PIS-Pasep – Regime não cumulativo – Desconto de créditos sobre frete pago na aquisição de bens – Esclarecimentos (Solução de Consulta Cosit nº 390/2017): não há previsão legal específica para a apuração de créditos da não cumulatividade da contribuição para o PIS-Pasep e da Cofins em relação aos dispêndios com serviço de transporte (frete) ocorridos na aquisição de bens. No entanto, considerando que o frete do bem adquirido para revenda, em regra, integra o custo de aquisição do bem:
c.1) quando permitido o creditamento em relação ao bem adquirido, o custo de seu transporte, incluído no seu valor de aquisição, servirá, indiretamente, de base de apuração do valor do crédito;
c.2) quando vedado o creditamento em relação ao bem adquirido, também não haverá, sequer indiretamente, tal direito em relação aos dispêndios com seu transporte.

d) IRRF – Serviços de manutenção de elevadores, escadas rolantes e esteiras rolantes – Pagamento realizado por órgãos governamentais – Esclarecimentos (Solução de Consulta Cosit nº 391/2017): fica esclarecido que:
d.1) as importâncias pagas por pessoas jurídicas a outras pessoas jurídicas pela execução dos serviços de manutenção de elevadores, escadas e esteiras rolantes não estão sujeitas à retenção na fonte prevista nos arts. 647 e 649 do RIR/1999, por não preencherem os requisitos de serviços caracterizadamente de natureza profissional;
d.2) as importâncias pagas a pessoas jurídicas pela execução dos serviços de manutenção de elevadores, escadas rolantes e esteiras rolantes estão sujeitas à retenção na fonte, quando o pagamento for realizado por órgãos, autarquias, fundações, empresas públicas, sociedades de economia mista e outras entidades em que a União, direta ou indiretamente, detenha a maioria do capital social sujeito a voto, e que recebam recursos do Tesouro Nacional e estejam obrigadas a registrar sua execução orçamentária e financeira no Sistema Integrado de Administração Financeira do Governo Federal (Siafi), aplicando-se a alíquota de imposto sobre a renda, conforme o bem e/ou serviço fornecido, segundo consta no Anexo I da IN RFB 1.234/2012.

(Soluções de Consulta Cosit nºs 387, 389, 390 e 391/2017 – DOU 1 de 06.09.2017)

Fonte: Editorial IOB
Data: 06 de setembro de 2017
Acesso: 08 de setembro de 2017

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

200 comentários

  1. I am the co-founder of JustCBD Store brand (justcbdstore.com) and am aiming to expand my wholesale side of company. It would be great if anybody at targetdomain is able to provide some guidance ! I thought that the most suitable way to accomplish this would be to connect to vape shops and cbd retail stores. I was hoping if anyone could suggest a reliable web-site where I can get Vape Shop Business Contact Details I am presently taking a look at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most suitable choice and would appreciate any guidance on this. Or would it be simpler for me to scrape my own leads? Suggestions?

  2. Oh my goodness! Awesome article dude! Thanks, However I am experiencing troubles with your RSS. I don’t know the reason why I cannot subscribe to it. Is there anybody having the same RSS issues? Anybody who knows the answer will you kindly respond? Thanx!!

  3. Next time I read a blog, Hopefully it doesn’t disappoint me as much as this one. After all, Yes, it was my choice to read, nonetheless I actually thought you’d have something useful to talk about. All I hear is a bunch of whining about something that you can fix if you weren’t too busy searching for attention.

  4. May I simply say what a comfort to uncover somebody who really understands what they are discussing on the internet. You certainly know how to bring an issue to light and make it important. A lot more people should read this and understand this side of the story. I can’t believe you aren’t more popular because you most certainly have the gift.

  5. The very next time I read a blog, Hopefully it does not fail me just as much as this particular one. I mean, I know it was my choice to read, however I actually believed you would have something useful to talk about. All I hear is a bunch of whining about something you could fix if you were not too busy looking for attention.

  6. Having read this I believed it was extremely enlightening. I appreciate you spending some time and effort to put this content together. I once again find myself personally spending a lot of time both reading and posting comments. But so what, it was still worth it!

  7. Next time I read a blog, I hope that it doesn’t disappoint me just as much as this one. I mean, I know it was my choice to read through, but I really believed you would have something interesting to talk about. All I hear is a bunch of whining about something you could fix if you weren’t too busy looking for attention.

  8. I absolutely love your site.. Very nice colors & theme. Did you create this amazing site yourself? Please reply back as I’m trying to create my own personal blog and would love to find out where you got this from or just what the theme is called. Cheers!

  9. I’m impressed, I have to admit. Rarely do I come across a blog that’s both equally educative and engaging, and without a doubt, you’ve hit the nail on the head. The problem is something which too few people are speaking intelligently about. I am very happy I stumbled across this during my search for something regarding this.

  10. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  11. I’m amazed, I must say. Rarely do I encounter a blog that’s both educative and amusing, and without a doubt, you’ve hit the nail on the head. The issue is something too few men and women are speaking intelligently about. I’m very happy I stumbled across this in my hunt for something regarding this.

  12. After checking out a handful of the articles on your web site, I really appreciate your way of blogging. I bookmarked it to my bookmark website list and will be checking back in the near future. Please visit my web site too and let me know what you think.

  13. Hey there! I could have sworn I’ve been to this blog before but after reading through some of the post I realized it’s new to me. Nonetheless, I’m definitely happy I found it and I’ll be bookmarking and checking back often!

  14. After going over a number of the articles on your website, I honestly appreciate your technique of blogging. I saved as a favorite it to my bookmark webpage list and will be checking back soon. Please visit my website as well and tell me your opinion.

  15. Hey this is kinda of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get guidance from someone with experience. Any help would be enormously appreciated!

  16. Superb blog! Do you have any hints for aspiring writers? I’m planning to start my own blog soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m completely overwhelmed .. Any recommendations? Cheers!

  17. Attractive section of content. I just stumbled upon your weblog and in accession capital to assert that I acquire actually enjoyed account your blog posts. Anyway I will be subscribing to your feeds and even I achievement you access consistently fast.

  18. You actually make it seem so easy along with your presentation however I to find this matter to be actually something that I believe I might by no means understand. It kind of feels too complicated and very broad for me. I’m taking a look ahead for your next publish, I’ll try to get the hang of it!

  19. The very next time I read a blog, Hopefully it won’t fail me just as much as this particular one. I mean, Yes, it was my choice to read, nonetheless I truly thought you would have something useful to say. All I hear is a bunch of crying about something that you can fix if you were not too busy searching for attention.

  20. I definitely wanted to construct a quick word to appreciate you for all of the nice instructions you are giving at this site. My time-consuming internet investigation has at the end been compensated with pleasant points to exchange with my pals. I ‘d tell you that most of us website visitors actually are truly fortunate to be in a decent place with so many lovely individuals with insightful tips and hints. I feel somewhat blessed to have encountered your entire site and look forward to tons of more thrilling minutes reading here. Thank you again for a lot of things.

  21. What i do not understood is actually how you are not really much more well-liked than you might be now. You are very intelligent. You realize thus considerably relating to this subject, made me personally consider it from so many varied angles. Its like men and women aren’t fascinated unless it’s one thing to do with Lady gaga! Your own stuffs excellent. Always maintain it up!

  22. Hi, I do think this is a great website. I stumbledupon it 😉 I will return yet again since i have saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to guide other people.

  23. There are definitely a whole lot of particulars like that to take into consideration. That may be a great point to deliver up. I offer the thoughts above as general inspiration but clearly there are questions like the one you deliver up where an important factor will likely be working in sincere good faith. I don?t know if best practices have emerged around issues like that, but I am positive that your job is clearly recognized as a fair game. Both girls and boys feel the impact of only a momentís pleasure, for the remainder of their lives.

  24. After I initially left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now whenever a comment is added I recieve four emails with the same comment. There has to be a way you can remove me from that service? Kudos!

  25. Having read this I believed it was extremely informative. I appreciate you taking the time and energy to put this information together. I once again find myself spending a lot of time both reading and posting comments. But so what, it was still worth it!

  26. Oh my goodness! Incredible article dude! Thanks, However I am going through difficulties with your RSS. I don’t understand why I cannot subscribe to it. Is there anybody else getting the same RSS problems? Anybody who knows the answer will you kindly respond? Thanx!!

  27. Admiring the time and effort you put into your site and detailed information you offer. It’s great to come across a blog every once in a while that isn’t the same old rehashed material. Excellent read! I’ve bookmarked your site and I’m adding your RSS feeds to my Google account.

  28. I simply desired to appreciate you again. I am not sure what I would have achieved in the absence of the tips and hints revealed by you over that subject matter. It was actually the scary scenario in my view, nevertheless encountering the very well-written tactic you solved that took me to leap over joy. Extremely happier for your information and hope that you comprehend what an amazing job that you’re providing teaching the rest all through your blog. I am sure you haven’t encountered all of us.

  29. Hi there! This blog post could not be written any better! Looking through this post reminds me of my previous roommate! He constantly kept preaching about this. I am going to forward this article to him. Pretty sure he will have a good read. I appreciate you for sharing!

  30. Having read this I believed it was extremely informative. I appreciate you taking the time and effort to put this content together. I once again find myself spending way too much time both reading and posting comments. But so what, it was still worth it!

  31. Right here is the perfect webpage for anybody who wants to understand this topic. You know a whole lot its almost tough to argue with you (not that I personally would want to…HaHa). You certainly put a fresh spin on a topic that’s been written about for ages. Wonderful stuff, just wonderful!

  32. Hey there, I think your site might be having browser compatibility issues. When I look at your blog site in Opera, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, amazing blog!

  33. Howdy! I could have sworn I’ve been to this web site before but after looking at many of the posts I realized it’s new to me. Anyhow, I’m definitely delighted I came across it and I’ll be book-marking it and checking back often!

  34. Hello! This is kind of off topic but I need some advice from an established blog. Is it very difficult to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about setting up my own but I’m not sure where to start. Do you have any points or suggestions? Many thanks

  35. You are so interesting! I don’t suppose I’ve read through anything like that before. So great to find somebody with some unique thoughts on this issue. Really.. many thanks for starting this up. This web site is something that is required on the web, someone with a bit of originality!

  36. I’ve been exploring for a little bit for any high-quality articles or weblog posts in this kind of house . Exploring in Yahoo I at last stumbled upon this website. Reading this info So i’m happy to show that I’ve a very good uncanny feeling I came upon exactly what I needed. I most for sure will make certain to do not overlook this site and give it a look on a constant basis.

  37. When I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive 4 emails with the same comment. Perhaps there is a means you can remove me from that service? Thanks!

  38. I do like the way you have presented this challenge plus it really does give us a lot of fodder for consideration. On the other hand, because of just what I have personally seen, I only trust as the actual opinions pack on that people today remain on issue and don’t start upon a soap box of the news of the day. Anyway, thank you for this exceptional point and even though I do not really concur with the idea in totality, I regard the viewpoint.

  39. I was just seeking this info for some time. After six hours of continuous Googleing, finally I got it in your site. I wonder what is the lack of Google strategy that do not rank this type of informative sites in top of the list. Usually the top sites are full of garbage.

  40. I must thank you for the efforts you’ve put in writing this website. I really hope to check out the same high-grade blog posts from you later on as well. In truth, your creative writing abilities has motivated me to get my own website now 😉

  41. You’re so awesome! I don’t suppose I’ve read through a single thing like that before. So great to find somebody with a few unique thoughts on this subject. Seriously.. many thanks for starting this up. This web site is one thing that is required on the internet, someone with a bit of originality!

  42. After looking into a few of the articles on your site, I truly like your way of blogging. I saved it to my bookmark website list and will be checking back in the near future. Please check out my website too and tell me how you feel.

  43. I absolutely love your website.. Very nice colors & theme. Did you build this site yourself? Please reply back as I’m wanting to create my very own website and would like to learn where you got this from or just what the theme is named. Cheers!

  44. A powerful share, I just given this onto a colleague who was doing a little bit analysis on this. And he in fact bought me breakfast as a result of I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to debate this, I really feel strongly about it and love reading more on this topic. If doable, as you grow to be expertise, would you mind updating your weblog with more details? It is extremely useful for me. Massive thumb up for this blog submit!

  45. This will be the suitable weblog for any individual who wants to find out about this subject. You realize so considerably its almost difficult to argue with you (not that I essentially would want?-HaHa). You certainly put a brand new spin on a topic thats been written about for years. Outstanding stuff, just terrific!

  46. An interesting discussion is definitely worth comment. I do think that you should publish more on this subject matter, it may not be a taboo subject but typically people do not speak about such issues. To the next! Cheers!!

  47. Howdy! I could have sworn I’ve visited this web site before but after looking at some of the articles I realized it’s new to me. Regardless, I’m certainly pleased I stumbled upon it and I’ll be book-marking it and checking back frequently!

  48. I’m very happy to uncover this site. I wanted to thank you for ones time for this particularly wonderful read!! I definitely savored every part of it and I have you saved to fav to check out new stuff on your website.

  49. Aw, this was an exceptionally good post. Spending some time and actual effort to create a really good article… but what can I say… I put things off a whole lot and don’t seem to get nearly anything done.

  50. I truly love your site.. Excellent colors & theme. Did you develop this site yourself? Please reply back as I’m attempting to create my own site and would like to find out where you got this from or just what the theme is named. Many thanks!

  51. I seriously love your site.. Great colors & theme. Did you create this web site yourself? Please reply back as I’m wanting to create my own site and would love to learn where you got this from or what the theme is called. Thank you!

  52. Howdy! This article couldn’t be written much better! Looking through this article reminds me of my previous roommate! He continually kept talking about this. I am going to forward this information to him. Fairly certain he’ll have a good read. I appreciate you for sharing!

  53. waarschuwen de harde werkbriefjes, de tijd en energie die u in uw websiteblog en in de dieptegedetailleerde informatie die u voorbeeldt aanbiedt, in uw website. Het is leuk om af en toe een blog tegen te komen die niet hetzelfde is als de oude informatie. Geweldig! Fantastisch! Geweldig! Lees! Ik heb uw site gebladerd en ik voeg uw RSS-feeds toe aan mijn Google-account.

  54. When I initially commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive 4 emails with the exact same comment. There has to be a way you are able to remove me from that service? Thanks a lot!

  55. This is the right site for anybody who wishes to find out about this topic. You understand so much its almost hard to argue with you (not that I personally will need to…HaHa). You definitely put a new spin on a topic that has been written about for decades. Excellent stuff, just wonderful!

  56. Oh my goodness! Amazing article dude! Thank you so much, However I am having difficulties with your RSS. I don’t understand the reason why I am unable to subscribe to it. Is there anybody getting similar RSS issues? Anyone that knows the solution can you kindly respond? Thanks!!

  57. J’avais l’intention J’avais besoin de écrire, vous un qui pouvez enfin aider ce bit de petit, très petit mot pour pouvoir aider Merci, merci, merci, merci, merci, merci, merci, merci, merci, merci. pour tous ceux pour ceux pour ceux pour ceux pour votre personnels seulement pour ceux sur votre sur le sur le sur le sur le sur le avec le avec le avec le tips you have contributed documented, documented, provided, show together, show here above, in this article, in this case, on this page, on this site, on this website. C’était, c’était, c’était, c’était, c’était, c’était, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est, c’est. des gens comme vous donner, de permettre, de transmettre, de donner, d’accorder, de donner, d’offrir, de présenter, de donner, de livrer, facilité, ouvertement, publiquement, sans entrave, sans réserve, offert fournit comme un livre électronique à la production pour gagner, pour gagner à la fin, pour générer, pour aider à la production, pour aider à la production avec quelques dollars, un peu d’argent, un peu de fric, un peu de profit pour son propre but, pour lui-même, pour elle-même, et en particulier de façon déterminée et surtout en particulier précisément en particulier compte tenu du fait que maintenant que vous avez vu cela, maintenant que vous auriez pu le faire, vous auriez essayé, si jamais vous aviez pu le faire au cas où vous l’auriez jugé nécessaire, au cas où vous l’auriez voulu. This conseils bases concepts idées créatives bonnes idées bonnes idées bonnes astuces idées idées comme des idées inspirantes points principes secrets Kluge Ideen Solutions Solutions Suggestions Tactique En outre, il a aussi servi et a travaillé comme il a travaillé, tout comme il a servi et a travaillé Être le moyen de devenir le simple Être la simple façon to be the fantastic way to be the good way to be the great way to be the great way to be the great way to be sure that understand that many people some people_some people_other people_the rest have a similar Intérêt Juste comme Tout comme vraiment similaire à Mes propres Mes propres beaucoup plus, beaucoup plus, beaucoup plus, beaucoup plus en ce qui concerne le sujet en ce qui concerne le sujet en ce qui concerne le sujet en ce qui concerne le sujet en ce qui concerne le sujet en ce qui concerne le sujet en ce qui concerne cette condition en ce qui concerne cette condition en ce qui concerne ce problème. Je suis sûr, je suis sûr, je suis sûr, je suis sûr, je suis sûr, je suis sûr, je pense, je sais, je pense qu’il y en a beaucoup, beaucoup, beaucoup, des millions, des millions, plusieurs, des milliers divertissement moments futur votre entrée de blog.

  58. I do agree with all the concepts you have introduced for your post. They’re really convincing and can definitely work. Still, the posts are very short for novices. Could you please prolong them a bit from subsequent time? Thank you for the post.

  59. Great beat ! I wish to apprentice even as you amend your web site, how can i subscribe for a blog site? The account aided me a appropriate deal. I have been tiny bit familiar of this your broadcast provided vibrant transparent concept

  60. What i don’t realize is actually how you are not really much more well-liked than you may be right now. You’re so intelligent. You realize thus significantly relating to this subject, made me personally consider it from numerous varied angles. Its like men and women aren’t fascinated unless it’s one thing to accomplish with Lady gaga! Your own stuffs nice. Always maintain it up!

  61. Having read this I thought it was really enlightening. I appreciate you finding the time and energy to put this content together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

  62. You are so awesome! I don’t think I have read something like that before. So wonderful to find somebody with some unique thoughts on this issue. Seriously.. many thanks for starting this up. This website is one thing that’s needed on the internet, someone with a bit of originality!

  63. After looking at a number of the articles on your website, I seriously like your technique of blogging. I saved as a favorite it to my bookmark webpage list and will be checking back soon. Please check out my web site too and tell me your opinion.

  64. A powerful share, I just given this onto a colleague who was doing just a little analysis on this. And he in reality bought me breakfast because I discovered it for him.. smile. So let me reword that: Thnx for the treat! However yeah Thnkx for spending the time to debate this, I feel strongly about it and love studying extra on this topic. If potential, as you become experience, would you mind updating your weblog with more particulars? It’s highly useful for me. Huge thumb up for this weblog post!

  65. Hi! I could have sworn I’ve visited this website before but after browsing through some of the articles I realized it’s new to me. Anyhow, I’m definitely happy I came across it and I’ll be bookmarking it and checking back frequently!

  66. Howdy! This is kind of off topic but I need some advice from an established blog. Is it tough to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about creating my own but I’m not sure where to begin. Do you have any tips or suggestions? Cheers

  67. I really love your site.. Great colors & theme. Did you make this site yourself? Please reply back as I’m hoping to create my own blog and want to find out where you got this from or just what the theme is named. Many thanks!

  68. Aw, this was an exceptionally nice post. Taking a few minutes and actual effort to create a top notch article… but what can I say… I hesitate a whole lot and never manage to get nearly anything done.

  69. I’m extremely impressed together with your writing abilities as neatly as with the format to your blog. Is this a paid subject or did you customize it your self? Either way stay up the excellent high quality writing, it is rare to look a great blog like this one today..

  70. Aw, this was an exceptionally nice post. Finding the time and actual effort to make a really good article… but what can I say… I procrastinate a whole lot and never seem to get anything done.

  71. The next time I read a blog, I hope that it doesn’t fail me as much as this one. After all, I know it was my choice to read, but I truly thought you would probably have something helpful to say. All I hear is a bunch of complaining about something you can fix if you weren’t too busy looking for attention.

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by