{"id":15542,"date":"2021-03-24T11:02:12","date_gmt":"2021-03-24T14:02:12","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=15542"},"modified":"2021-03-24T11:02:12","modified_gmt":"2021-03-24T14:02:12","slug":"simples-nacional-processo-administrativo-fiscal","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/03\/24\/simples-nacional-processo-administrativo-fiscal\/","title":{"rendered":"SIMPLES NACIONAL \u2013 PROCESSO ADMINISTRATIVO FISCAL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 17, de 18.03.2021 &#8211; DOU de 24.03.2021<!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Simples Nacional<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">FATOR &#8220;R&#8221;. REGIME DE APURA\u00c7\u00c3O.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Independentemente do regime adotado pela microempresa ou empresa de pequeno porte para apura\u00e7\u00e3o da base de c\u00e1lculo mensal do Simples Nacional, no c\u00e1lculo do fator &#8220;r&#8221; deve-se apurar o valor da folha de sal\u00e1rios (FS12), inclu\u00eddos os encargos, pelo regime de caixa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dispositivos Legais: Lei Complementar n\u00ba 123, de 14 de dezembro de 2006, art. 18, \u00a7 24; Resolu\u00e7\u00e3o CGSN N\u00ba 140, de 22 de maio de 2018, art. 18, par\u00e1grafo \u00fanico, art. 26.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Processo Administrativo Fiscal CONSULTA. LITERALIDADE DA LEI.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c9 ineficaz a consulta cuja resposta \u00e9 encontrada em disposi\u00e7\u00e3o literal de lei.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dispositivos Legais: Instru\u00e7\u00e3o Normativa RFB n\u00ba 1396, de 16 de setembro de 2013, art. 18, X.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">FERNANDO MOMBELLI\u00a0Coordenador-Geral da Cosit<\/span><\/p>\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","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 17, de 18.03.2021 &#8211; DOU [&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-42G","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15542"}],"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=15542"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15542\/revisions"}],"predecessor-version":[{"id":15543,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15542\/revisions\/15543"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=15542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=15542"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=15542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}