{"id":19211,"date":"2021-09-27T10:26:48","date_gmt":"2021-09-27T13:26:48","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=19211"},"modified":"2021-09-27T10:26:48","modified_gmt":"2021-09-27T13:26:48","slug":"imposto-sobre-operacoes-de-credito-cambio-e-seguros-ou-relativas-a-titulos-ou-valores-mobiliarios-iof","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/09\/27\/imposto-sobre-operacoes-de-credito-cambio-e-seguros-ou-relativas-a-titulos-ou-valores-mobiliarios-iof\/","title":{"rendered":"IMPOSTO SOBRE OPERA\u00c7\u00d5ES DE CR\u00c9DITO, C\u00c2MBIO E SEGUROS OU RELATIVAS A T\u00cdTULOS OU VALORES MOBILI\u00c1RIOS &#8211; IOF"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 141, de 21.09.2021 &#8211; DOU de 27.09.2021.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio e Seguros ou relativas a T\u00edtulos ou Valores Mobili\u00e1rios &#8211; IOF<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">OPERA\u00c7\u00d5ES DE CR\u00c9DITO. M\u00daTUO ENTRE PESSOAS JUR\u00cdDICAS. AL\u00cdQUOTA ZERO. FATOS GERADORES ABRANGIDOS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As opera\u00e7\u00f5es de cr\u00e9dito referentes a contratos de m\u00fatuo, com valores e prazos determinados, assinados entre 3 de abril de 2020 e 26 de novembro de 2020 e entre 15 de dezembro de 2020 e 31 de dezembro de 2020, est\u00e3o sujeitas \u00e0 al\u00edquota zero do IOF, ainda que os respectivos fatos geradores, consistentes na entrega ou disponibiliza\u00e7\u00e3o dos recursos ao mutu\u00e1rio, ocorram fora desses prazos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dispositivos Legais: Decreto n\u00ba 6.306, de 2007, art. 3\u00ba, \u00a7 1\u00ba, I, II; Art. 7\u00ba, \u00a7\u00a7 20 e 20-A.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">FERNANDO MOMBELLI Coordenador-Geral<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: IOB Online <\/strong><\/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>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 141, de 21.09.2021 &#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-4ZR","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19211"}],"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=19211"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19211\/revisions"}],"predecessor-version":[{"id":19213,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19211\/revisions\/19213"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=19211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=19211"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=19211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}