{"id":15166,"date":"2021-03-04T10:07:43","date_gmt":"2021-03-04T13:07:43","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=15166"},"modified":"2021-03-04T10:07:43","modified_gmt":"2021-03-04T13:07:43","slug":"simples-nacional-receita-decorrente-da-remissao-de-divida-em-contrato-de-mutuo-nao-compoe-a-base-de-calculo","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/03\/04\/simples-nacional-receita-decorrente-da-remissao-de-divida-em-contrato-de-mutuo-nao-compoe-a-base-de-calculo\/","title":{"rendered":"SIMPLES NACIONAL &#8211; RECEITA DECORRENTE DA REMISS\u00c3O DE D\u00cdVIDA EM CONTRATO DE M\u00daTUO N\u00c3O COMP\u00d5E A BASE DE C\u00c1LCULO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 162\/2020 &#8211; DOU de 04.03.2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Secretaria Especial da Receita Federal do Brasil (RFB) esclareceu que a receita decorrente da remiss\u00e3o de d\u00edvida (valor principal e juros) relativa a contrato de m\u00fatuo, n\u00e3o se subsome ao conceito de receita bruta, n\u00e3o compondo a base de c\u00e1lculo para fins de incid\u00eancia do Simples Nacional.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 162\/2020 &#8211; DOU de 04.03.2021).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 162\/2020 &#8211; DOU de 04.03.2021.<\/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-3WC","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15166"}],"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=15166"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15166\/revisions"}],"predecessor-version":[{"id":15167,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15166\/revisions\/15167"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=15166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=15166"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=15166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}