{"id":7004,"date":"2020-02-20T10:10:40","date_gmt":"2020-02-20T13:10:40","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=7004"},"modified":"2020-02-20T10:10:40","modified_gmt":"2020-02-20T13:10:40","slug":"csl-alterada-a-aliquota-da-csl-nos-casos-de-bancos-de-qualquer-especie-e-de-agencias-de-fomento","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/02\/20\/csl-alterada-a-aliquota-da-csl-nos-casos-de-bancos-de-qualquer-especie-e-de-agencias-de-fomento\/","title":{"rendered":"CSL &#8211; ALTERADA A AL\u00cdQUOTA DA CSL NOS CASOS DE BANCOS DE QUALQUER ESP\u00c9CIE E DE AG\u00caNCIAS DE FOMENTO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.925\/2020 &#8211; DOU 1 de 20.02.2020.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.925\/2020 alterou a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.700\/2017, que disp\u00f5e sobre a determina\u00e7\u00e3o e o pagamento do imposto sobre a renda e da contribui\u00e7\u00e3o social sobre o lucro l\u00edquido das pessoas jur\u00eddicas e disciplina o tratamento tribut\u00e1rio da Contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins, no que se refere \u00e0s altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 12.973\/2014 .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">De acordo com a altera\u00e7\u00e3o, ora introduzida, o art. 30 da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.700\/2017, passar\u00e1 a vigorar, a partir de 1\u00ba.03.2020, acrescido do inciso IV, o qual disp\u00f5e que a al\u00edquota da CSL \u00e9 de 20%, exceto no per\u00edodo compreendido entre 1\u00ba.01.2020 e 29.02.2020, no qual vigorar\u00e1 a al\u00edquota de 15%, nos casos de bancos de qualquer esp\u00e9cie e de ag\u00eancias de fomento.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portanto, ficar\u00e1 revogada, a partir de 1\u00ba.03.2020, a al\u00ednea &#8220;b&#8221; do inciso I do caput do art. 30 da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.700\/2017, que dispunha sobre o assunto.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.925\/2020 &#8211; DOU 1 de 20.02.2020).<\/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>Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.925\/2020 &#8211; DOU 1 de 20.02.2020.<\/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-1OY","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7004"}],"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=7004"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7004\/revisions"}],"predecessor-version":[{"id":7005,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7004\/revisions\/7005"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=7004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=7004"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=7004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}