{"id":15106,"date":"2021-03-02T10:40:38","date_gmt":"2021-03-02T13:40:38","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=15106"},"modified":"2021-03-02T10:40:38","modified_gmt":"2021-03-02T13:40:38","slug":"cofins-pis-pasep-governo-federal-reduz-aliquotas-do-oleo-disel-e-gpl","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/03\/02\/cofins-pis-pasep-governo-federal-reduz-aliquotas-do-oleo-disel-e-gpl\/","title":{"rendered":"COFINS\/PIS-PASEP \u2013 GOVERNO FEDERAL REDUZ AL\u00cdQUOTAS DO \u00d3LEO DISEL E GPL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Governo federal, no uso de suas atribui\u00e7\u00f5es conferidas pelo \u00a7 5\u00ba do art.\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Blei%2B10865%2B2004#fe%2Blei%2B10865%2B2004@art23\"><strong>23<\/strong><\/a>\u00a0da Lei n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Blei%2B10865%2B2004#fe%2Blei%2B10865%2B2004\"><strong>10.865\/2004<\/strong><\/a>\u00a0, alterou o Decreto n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bd%2B5059%2B2004#fe%2Bd%2B5059%2B2004\"><strong>5.059\/2004<\/strong><\/a>\u00a0, que disp\u00f5e sobre as al\u00edquotas da contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins, incidentes sobre a importa\u00e7\u00e3o e a comercializa\u00e7\u00e3o de gasolina, \u00f3leo diesel, g\u00e1s liquefeito de petr\u00f3leo e querosene de avia\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entre as disposi\u00e7\u00f5es ora introduzidas, que entrar\u00e3o em vigor a partir de\u00a0<strong>1\u00ba.03.2021<\/strong>:<\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"30\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">a) os coeficientes de redu\u00e7\u00e3o da Cofins e do PIS-Pasep, ficam fixados em:<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">1) um inteiro para o g\u00e1s liquefeito de petr\u00f3leo (GLP), quando destinado ao uso dom\u00e9stico e envasado em recipientes de at\u00e9 13 kg;<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">a.2) um inteiro para o \u00f3leo diesel e suas correntes,\u00a0<strong>at\u00e9 30.04.2021<\/strong>;<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">b) as al\u00edquotas da contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins, com a utiliza\u00e7\u00e3o dos coeficientes determinados na letra &#8220;a&#8221;, ficam reduzidas, respectivamente, para:<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">b.1) R$ 0,00 por tonelada de GLP, quando destinado ao uso dom\u00e9stico e envasado em recipientes de at\u00e9 13 quilogramas;<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">b.2) R$ 0,00 por metro c\u00fabico de \u00f3leo diesel e suas correntes (que de acordo com a letra &#8220;a.2&#8221;, vigorar\u00e3o\u00a0<strong>at\u00e9 30.04.2021<\/strong>).<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">No mais, foram revogados os seguintes dispositivos do Decreto n\u00ba 5.059\/2009, que dispunham sobre o assunto:<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">a) os incisos I e II do par\u00e1grafo \u00fanico do art. 1\u00ba; e<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">b) os incisos I e II do par\u00e1grafo \u00fanico do art. 2\u00ba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Decreto n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bd%2B10638%2B2021#fe%2Bd%2B10638%2B2021\"><strong>10.638\/2021<\/strong><\/a>\u00a0&#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 01.03.2021)<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE<\/strong>:\u00a0<strong>Editorial IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Governo federal, no uso de suas atribui\u00e7\u00f5es conferidas pelo [&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-3VE","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15106"}],"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=15106"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15106\/revisions"}],"predecessor-version":[{"id":15107,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15106\/revisions\/15107"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=15106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=15106"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=15106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}