{"id":15783,"date":"2021-04-06T10:29:17","date_gmt":"2021-04-06T13:29:17","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=15783"},"modified":"2021-04-06T10:29:17","modified_gmt":"2021-04-06T13:29:17","slug":"irrf-receita-federal-esclarece-sobre-a-incidencia-do-imposto-nas-remessas-ao-exterior-a-titulo-de-remuneracao-de-software-as-a-service-saas","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/04\/06\/irrf-receita-federal-esclarece-sobre-a-incidencia-do-imposto-nas-remessas-ao-exterior-a-titulo-de-remuneracao-de-software-as-a-service-saas\/","title":{"rendered":"IRRF &#8211; RECEITA FEDERAL ESCLARECE SOBRE A INCID\u00caNCIA DO IMPOSTO NAS REMESSAS AO EXTERIOR A T\u00cdTULO DE REMUNERA\u00c7\u00c3O DE SOFTWARE AS A SERVICE (SAAS)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COTRI n\u00ba 99.001\/2021 &#8211; DOU de 06.04.2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Secretaria da Receita Federal do Brasil (RFB) esclareceu que incide Imposto de Renda na fonte, \u00e0 al\u00edquota de 15%, sobre as import\u00e2ncias pagas, creditadas, entregues, empregadas ou remetidas ao exterior a t\u00edtulo de remunera\u00e7\u00e3o de Software as a Service (SaaS), considerados servi\u00e7os t\u00e9cnicos, que dependem de conhecimentos especializados em inform\u00e1tica e decorrem de estruturas automatizadas com claro conte\u00fado tecnol\u00f3gico.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COTRI n\u00ba 99.001\/2021 &#8211; DOU de 06.04.2021).<\/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 COTRI n\u00ba 99.001\/2021 &#8211; DOU de 06.04.2021.<\/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-46z","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15783"}],"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=15783"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15783\/revisions"}],"predecessor-version":[{"id":15784,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/15783\/revisions\/15784"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=15783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=15783"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=15783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}