{"id":1695,"date":"2019-04-18T12:30:38","date_gmt":"2019-04-18T15:30:38","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=1695"},"modified":"2019-04-18T12:30:38","modified_gmt":"2019-04-18T15:30:38","slug":"irpj-csl-cofins-pis-pasep-receita-federal-esclarece-sobre-a-reducao-de-encargos-no-programa-especial-de-regulamentacao-tributaria","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/04\/18\/irpj-csl-cofins-pis-pasep-receita-federal-esclarece-sobre-a-reducao-de-encargos-no-programa-especial-de-regulamentacao-tributaria\/","title":{"rendered":"IRPJ\/CSL\/COFINS\/PIS-PASEP &#8211; RECEITA FEDERAL ESCLARECE SOBRE A REDU\u00c7\u00c3O DE ENCARGOS NO PROGRAMA ESPECIAL DE REGULAMENTA\u00c7\u00c3O TRIBUT\u00c1RIA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma em refer\u00eancia esclareceu que, no momento da ades\u00e3o ao Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria (Pert), institu\u00eddo pela Lei n\u00ba 13.496\/2017 :<\/span><!--more--><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">a) no regime de tributa\u00e7\u00e3o pelo Lucro Real, a revers\u00e3o ou recupera\u00e7\u00e3o do valor dos juros de mora e das multas compensat\u00f3rias que foram, a seu tempo, reconhecidas como despesa integram a base de c\u00e1lculo do IRPJ e da CSL;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">b) no regime de apura\u00e7\u00e3o n\u00e3o cumulativa, o valor da redu\u00e7\u00e3o dos encargos &#8211; juros de mora e multas compensat\u00f3rias &#8211; comp\u00f5e a base de c\u00e1lculo da contribui\u00e7\u00e3o para o PIS-Pasep e a Cofins.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 99.005\/2019 &#8211; DOU 1 de 18.04.2019)<\/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>A norma em refer\u00eancia esclareceu que, no momento da ades\u00e3o [&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-rl","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1695"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1695"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1695\/revisions"}],"predecessor-version":[{"id":1696,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1695\/revisions\/1696"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}