{"id":13765,"date":"2020-12-15T09:50:40","date_gmt":"2020-12-15T12:50:40","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=13765"},"modified":"2020-12-15T09:50:40","modified_gmt":"2020-12-15T12:50:40","slug":"iof-alterados-prazos-e-aliquotas-zero-incidentes-nas-operacoes-de-credito","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/12\/15\/iof-alterados-prazos-e-aliquotas-zero-incidentes-nas-operacoes-de-credito\/","title":{"rendered":"IOF &#8211; ALTERADOS PRAZOS E AL\u00cdQUOTAS ZERO INCIDENTES NAS OPERA\u00c7\u00d5ES DE CR\u00c9DITO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Decreto n\u00ba 10.572\/2020 &#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 14.12.2020 &#8211; Rep. DOU &#8211; Edi\u00e7\u00e3o Extra de 14.12.2020.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por meio do Decreto n\u00ba 10.572\/2020, foram alterados os \u00a7\u00a7 20 e 21 do art. 7\u00ba e acrescentados o \u00a7 20-A a esse dispositivo, bem como o \u00a7 7\u00ba ao art. 8\u00ba, do Regulamento do Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio e Seguro, ou relativas a T\u00edtulos ou Valores Mobili\u00e1rios (IOF), aprovado pelo Decreto n\u00ba 6.306\/2007 , que reduzem a zero as al\u00edquotas do IOF incidentes nas opera\u00e7\u00f5es de cr\u00e9dito, conforme segue:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) art. 7\u00ba, \u00a7 20-A &#8211; al\u00edquota zero prevista nas opera\u00e7\u00f5es de cr\u00e9dito contratadas entre 15.12.2020 e 31.12.2020, previstas nos incisos I, II, III, IV, V, VI e VII do caput e, no \u00a7 15 (al\u00edquota adicional);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b) art. 7\u00ba \u00a7 21, III &#8211; a al\u00edquota zero prevista nos \u00a7\u00a7 20 e 20-A do art. 7\u00ba, aplica-se tamb\u00e9m \u00e0s opera\u00e7\u00f5es de cr\u00e9dito cuja base de c\u00e1lculo seja apurada por somat\u00f3rio dos saldos devedores di\u00e1rios na forma do disposto nos \u00a7 18 e \u00a7 19, hip\u00f3tese na qual se aplica aos saldos devedores di\u00e1rios apurados entre 03.04 e 26.11.2020 e entre 15.12.2020 e 31.12.2020. e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">c) art. 8\u00ba, \u00a7 7\u00ba &#8211; nas opera\u00e7\u00f5es de cr\u00e9dito contratadas entre 15.12.2020 e 31.12. 2020, a al\u00edquota adicional do IOF de que trata o \u00a7 5\u00ba fica reduzida a zero.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Este Decreto entra em vigor na data de sua publica\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Decreto n\u00ba 10.572\/2020 &#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 14.12.2020 &#8211; Rep. DOU &#8211; Edi\u00e7\u00e3o Extra de 14.12.2020).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decreto n\u00ba 10.572\/2020 &#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 14.12.2020 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-3A1","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/13765"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=13765"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/13765\/revisions"}],"predecessor-version":[{"id":13766,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/13765\/revisions\/13766"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=13765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=13765"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=13765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}