{"id":37422,"date":"2024-03-28T10:10:29","date_gmt":"2024-03-28T13:10:29","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=37422"},"modified":"2024-03-28T10:10:29","modified_gmt":"2024-03-28T13:10:29","slug":"previdenciaria-receita-esclarece-sobre-a-retencao-previdenciaria-na-cessao-ou-empreitada-de-mao-de-obra","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2024\/03\/28\/previdenciaria-receita-esclarece-sobre-a-retencao-previdenciaria-na-cessao-ou-empreitada-de-mao-de-obra\/","title":{"rendered":"PREVIDENCI\u00c1RIA &#8211; RECEITA ESCLARECE SOBRE A RETEN\u00c7\u00c3O PREVIDENCI\u00c1RIA NA CESS\u00c3O OU EMPREITADA DE M\u00c3O DE OBRA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 44\/2024 &#8211; DOU de 27.03.2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal do Brasil esclareceu que os servi\u00e7os de instala\u00e7\u00e3o e manuten\u00e7\u00e3o el\u00e9trica s\u00e3o considerados servi\u00e7os de constru\u00e7\u00e3o civil, submetendo-se \u00e0 reten\u00e7\u00e3o relativa \u00e0 contribui\u00e7\u00e3o previdenci\u00e1ria, quando contratados mediante cess\u00e3o de m\u00e3o de obra ou empreitada.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">J\u00e1 os servi\u00e7os de montagem, instala\u00e7\u00e3o, reparo e manuten\u00e7\u00e3o de instala\u00e7\u00f5es, m\u00e1quinas e equipamentos, enquadrados no art. 112, XIV e\/ou XV da IN RFB n\u00ba 2.110, de 2022, sujeitam-se \u00e0 reten\u00e7\u00e3o da contribui\u00e7\u00e3o previdenci\u00e1ria, se contratados mediante cess\u00e3o de m\u00e3o-de-obra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 44\/2024 &#8211; DOU de 27.03.2024)<\/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 44\/2024 &#8211; DOU de 27.03.2024.<\/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-9JA","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/37422"}],"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=37422"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/37422\/revisions"}],"predecessor-version":[{"id":37423,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/37422\/revisions\/37423"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=37422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=37422"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=37422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}