{"id":17364,"date":"2021-06-28T10:35:58","date_gmt":"2021-06-28T13:35:58","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=17364"},"modified":"2021-06-28T10:35:58","modified_gmt":"2021-06-28T13:35:58","slug":"previdenciaria-servico-voluntario-nao-caracteriza-segurado-obrigatorio-da-previdencia-social","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/06\/28\/previdenciaria-servico-voluntario-nao-caracteriza-segurado-obrigatorio-da-previdencia-social\/","title":{"rendered":"PREVIDENCI\u00c1RIA &#8211; SERVI\u00c7O VOLUNT\u00c1RIO N\u00c3O CARACTERIZA SEGURADO OBRIGAT\u00d3RIO DA PREVID\u00caNCIA SOCIAL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 105\/2021 &#8211; DOU de 28.06.2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A RFB (RFB) esclareceu que:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211; n\u00e3o se considera segurado obrigat\u00f3rio da Previd\u00eancia Social a pessoa f\u00edsica prestadora de servi\u00e7os volunt\u00e1rios N\u00c3O REMUNERADOS a entidade p\u00fablica de qualquer natureza, ou a institui\u00e7\u00e3o privada de fins n\u00e3o lucrativos que tenha objetivos c\u00edvicos, culturais, educacionais, cient\u00edficos, recreativos ou de assist\u00eancia \u00e0 pessoa;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211; caso o trabalho volunt\u00e1rio seja REMUNERADO, a pessoa f\u00edsica prestadora dos servi\u00e7os ser\u00e1 enquadrada como contribuinte individual, nos termos do art. 12 da Lei n\u00ba 8.212\/1991 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 105\/2021 &#8211; DOU de 28.06.2021)<\/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 105\/2021 &#8211; DOU de 28.06.2021.<\/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-4w4","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/17364"}],"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=17364"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/17364\/revisions"}],"predecessor-version":[{"id":17365,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/17364\/revisions\/17365"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=17364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=17364"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=17364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}