{"id":7922,"date":"2020-04-02T10:48:44","date_gmt":"2020-04-02T13:48:44","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=7922"},"modified":"2020-04-02T10:48:44","modified_gmt":"2020-04-02T13:48:44","slug":"iof-reduzidas-a-zero-no-periodo-de-03-04-a-03-07-2020-as-aliquotas-do-iof-incidentes-nas-operacoes-de-credito","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/04\/02\/iof-reduzidas-a-zero-no-periodo-de-03-04-a-03-07-2020-as-aliquotas-do-iof-incidentes-nas-operacoes-de-credito\/","title":{"rendered":"IOF &#8211; REDUZIDAS A ZERO, NO PER\u00cdODO DE 03.04 A 03.07.2020, AS AL\u00cdQUOTAS DO IOF INCIDENTES NAS OPERA\u00c7\u00d5ES DE CR\u00c9DITO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Decreto n\u00ba 10.305\/2020 &#8211; DOU 1 de 02.04.2020.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nas opera\u00e7\u00f5es de cr\u00e9dito, contratadas no per\u00edodo entre 03.04 e 03.07.2020, as al\u00edquotas do Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio, Seguros e T\u00edtulos ou Valores Mobili\u00e1rios (IOF) previstas nos incisos I, II, III, IV, V, VI e VII do caput e no \u00a7 15 do art. 7\u00ba do Regulamento do IOF ( RIOF ) ficam reduzidas a zero.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os incisos mencionados do caput do art. 7\u00ba do RIOF tratam das hip\u00f3teses de cr\u00e9ditos e financiamentos neles especificados, enquanto o \u00a7 15 trata da al\u00edquota adicional de 0,38%, independentemente do prazo da opera\u00e7\u00e3o, seja o mutu\u00e1rio pessoa f\u00edsica ou jur\u00eddica.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A al\u00edquota zero aplica-se tamb\u00e9m \u00e0s opera\u00e7\u00f5es de cr\u00e9dito nos casos de prorroga\u00e7\u00e3o, renova\u00e7\u00e3o, nova\u00e7\u00e3o, composi\u00e7\u00e3o, consolida\u00e7\u00e3o, confiss\u00e3o de d\u00edvida e neg\u00f3cios assemelhados, quando houver nova incid\u00eancia do IOF, sem preju\u00edzo da parcela cobrada na data da disponibiliza\u00e7\u00e3o dos recursos ao interessado; aplica-se tamb\u00e9m \u00e0s opera\u00e7\u00f5es n\u00e3o liquidadas no vencimento na forma especificada.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Acrescente-se, ainda, que nas opera\u00e7\u00f5es de cr\u00e9dito contratadas entre 03.04 e 03.07.2020 a al\u00edquota adicional do IOF fica igualmente reduzida a zero.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Decreto n\u00ba 10.305\/2020 &#8211; DOU 1 de 02.04.2020)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decreto n\u00ba 10.305\/2020 &#8211; DOU 1 de 02.04.2020.<\/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-23M","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7922"}],"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=7922"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7922\/revisions"}],"predecessor-version":[{"id":7923,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7922\/revisions\/7923"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=7922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=7922"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=7922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}