{"id":15687,"date":"2021-03-31T12:02:13","date_gmt":"2021-03-31T15:02:13","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=15687"},"modified":"2021-03-31T12:02:13","modified_gmt":"2021-03-31T15:02:13","slug":"cofins-pis-pasep-receita-federal-esclarece-sobre-receita-de-cessao-de-creditos-de-contratos-de-arrendamento-mercantil","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/03\/31\/cofins-pis-pasep-receita-federal-esclarece-sobre-receita-de-cessao-de-creditos-de-contratos-de-arrendamento-mercantil\/","title":{"rendered":"COFINS\/PIS-PASEP &#8211; RECEITA FEDERAL ESCLARECE SOBRE RECEITA DE CESS\u00c3O DE CR\u00c9DITOS DE CONTRATOS DE ARRENDAMENTO MERCANTIL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 65\/2021 esclareceu que na determina\u00e7\u00e3o da base de c\u00e1lculo da contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins, a receita relativa aos valores percebidos decorrentes da cess\u00e3o de direitos de cr\u00e9ditos relacionados a contratos de arrendamento mercantil deve ser reconhecida no exerc\u00edcio a que competirem.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 65\/2021 &#8211; DOU 1 de 31.03.2021)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/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;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 65\/2021 esclareceu que na [&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-451","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15687"}],"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=15687"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15687\/revisions"}],"predecessor-version":[{"id":15689,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15687\/revisions\/15689"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=15687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=15687"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=15687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}