{"id":13660,"date":"2020-12-09T11:08:48","date_gmt":"2020-12-09T14:08:48","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=13660"},"modified":"2020-12-09T11:08:48","modified_gmt":"2020-12-09T14:08:48","slug":"irpj-csl-pis-pasep-cofins-receita-federal-esclarece-sobre-efeitos-tributarios-decorrentes-do-cpc-49-e-das-revisoes-de-pronunciamentos-tecnicos-nos-14-e-15","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/12\/09\/irpj-csl-pis-pasep-cofins-receita-federal-esclarece-sobre-efeitos-tributarios-decorrentes-do-cpc-49-e-das-revisoes-de-pronunciamentos-tecnicos-nos-14-e-15\/","title":{"rendered":"IRPJ\/CSL\/PIS-PASEP\/COFINS – RECEITA FEDERAL ESCLARECE SOBRE EFEITOS TRIBUT\u00c1RIOS DECORRENTES DO CPC 49 E DAS REVIS\u00d5ES DE PRONUNCIAMENTOS T\u00c9CNICOS N\u00baS 14 E 15"},"content":{"rendered":"

Atos Declarat\u00f3rios Executivos Cosit n\u00bas 38 , 39 e 41\/2020 – DOU 1 de 09.12.2020.<\/span><\/p>\n

A Secretaria Especial da Receita Federal do Brasil (RFB), declarou que n\u00e3o contemplam modifica\u00e7\u00e3o ou ado\u00e7\u00e3o de novos m\u00e9todos ou crit\u00e9rios cont\u00e1beis, ou a modifica\u00e7\u00e3o ou ado\u00e7\u00e3o contemplada n\u00e3o produz efeitos na apura\u00e7\u00e3o dos tributos federais, os seguintes atos emitidos pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis ( CPC ):<\/span><\/p>\n\n\n\n\n\n
Revis\u00e3o de Pronunciamentos T\u00e9cnicos n\u00ba 14<\/span><\/td>\nReferente aos Pronunciamentos T\u00e9cnicos\u00a0CPC<\/a><\/strong>\u00a003 (R2),\u00a0CPC<\/a><\/strong>\u00a004 (R1),\u00a0CPC<\/a><\/strong>\u00a006 (R2),\u00a0CPC<\/a><\/strong>\u00a009,\u00a0CPC<\/a><\/strong>\u00a010 (R1),\u00a0CPC<\/a><\/strong>\u00a011,\u00a0CPC<\/a><\/strong>\u00a015 (R1),\u00a0CPC<\/a><\/strong>\u00a020 (R1),\u00a0CPC<\/a><\/strong>\u00a021 (R1),\u00a0CPC<\/a><\/strong>\u00a023 (R1),\u00a0CPC<\/a><\/strong>\u00a025,\u00a0CPC<\/a><\/strong>\u00a026 (R1),\u00a0CPC<\/a><\/strong>\u00a027,\u00a0CPC<\/a><\/strong>\u00a028,\u00a0CPC<\/a><\/strong>\u00a029,\u00a0CPC<\/a><\/strong>\u00a032,\u00a0CPC<\/a><\/strong>\u00a037 (R1),\u00a0CPC<\/a><\/strong>\u00a046,\u00a0CPC<\/a><\/strong>\u00a047,\u00a0CPC<\/a><\/strong>\u00a048, \u00e0s Interpreta\u00e7\u00f5es T\u00e9cnicas ICPC 01 (R1), I\u00a0CPC<\/a><\/strong>\u00a016, I\u00a0CPC<\/a><\/strong>\u00a017, I\u00a0CPC<\/a><\/strong>\u00a018, I\u00a0CPC<\/a><\/strong>\u00a021 e \u00e0 Orienta\u00e7\u00e3o OCPC 05<\/span><\/td>\nAto Declarat\u00f3rio Executivo Cosit n\u00ba\u00a038\/2020<\/a><\/strong><\/span><\/td>\n<\/tr>\n
Revis\u00e3o de Pronunciamentos T\u00e9cnicos n\u00ba 15<\/span><\/td>\nReferente aos Pronunciamentos T\u00e9cnicos\u00a0CPC<\/a><\/strong>\u00a038,\u00a0CPC<\/a><\/strong>\u00a040 (R1) e\u00a0CPC<\/a><\/strong>\u00a048<\/span><\/td>\nAto Declarat\u00f3rio Executivo Cosit n\u00ba\u00a039\/2020<\/a><\/strong><\/span><\/td>\n<\/tr>\n
Pronunciamento T\u00e9cnico\u00a0CPC<\/a><\/strong>\u00a049<\/span><\/td>\nContabiliza\u00e7\u00e3o e Relat\u00f3rio Cont\u00e1bil de Planos de Benef\u00edcios de Aposentadoria<\/span><\/td>\nAto Declarat\u00f3rio Executivo Cosit n\u00ba\u00a041\/2020<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

No mais, os ganhos ou perdas decorrentes da avalia\u00e7\u00e3o a valor justo de que trata o item 32 do CPC 49, ser\u00e3o submetidos, conforme o caso, ao tratamento tribut\u00e1rio previsto arts. 97 a 106 da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.700\/2017 , desde que afetem a determina\u00e7\u00e3o do lucro l\u00edquido do per\u00edodo de apura\u00e7\u00e3o antes da CSL e do IRPJ.<\/span><\/p>\n

(Atos Declarat\u00f3rios Executivos Cosit n\u00bas 38 , 39 e 41\/2020 – DOU 1 de 09.12.2020).<\/span><\/p>\n

FONTE: Editorial IOB<\/strong><\/span><\/p>\n

\n

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