{"id":18416,"date":"2021-08-16T10:27:44","date_gmt":"2021-08-16T13:27:44","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=18416"},"modified":"2021-08-16T10:27:44","modified_gmt":"2021-08-16T13:27:44","slug":"sc-disit-srrf10-no-10004-cnpj-inscricao-unidades-auxiliares","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/08\/16\/sc-disit-srrf10-no-10004-cnpj-inscricao-unidades-auxiliares\/","title":{"rendered":"SC DISIT\/SRRF10 N\u00ba 10004 \u2013 CNPJ \u2013 INSCRI\u00c7\u00c3O \u2013 UNIDADES AUXILIARES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta Disit\/SRRF10 n\u00ba 10004, de 13 de agosto de 2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Normas de Administra\u00e7\u00e3o Tribut\u00e1ria<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">CNPJ. INSCRI\u00c7\u00c3O. UNIDADES AUXILIARES. OBRIGATORIEDADE.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u00e3o est\u00e3o sujeitas \u00e0 inscri\u00e7\u00e3o no Cadastro Nacional da Pessoa Jur\u00eddica (CNPJ) as unidades auxiliares da pessoa jur\u00eddica que n\u00e3o estejam inclu\u00eddas no Anexo VII da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.863, de 2018.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">SOLU\u00c7\u00c3O DE CONSULTA VINCULADA \u00c0 SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00ba 148, DE 3 DE JUNHO DE 2014.<\/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 1.863, de 2018, art. 3\u00ba, \u00a7 2\u00ba, e Anexo VII.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">IOLANDA MARIA BINS PERIN<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chefe<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Not\u00edcias<\/strong><strong> Fiscais <\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta Disit\/SRRF10 n\u00ba 10004, de 13 de agosto [&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-4N2","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18416"}],"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=18416"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18416\/revisions"}],"predecessor-version":[{"id":18418,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18416\/revisions\/18418"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=18416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=18416"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=18416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}