{"id":2997,"date":"2019-06-17T12:14:05","date_gmt":"2019-06-17T15:14:05","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=2997"},"modified":"2019-06-17T12:14:05","modified_gmt":"2019-06-17T15:14:05","slug":"previdenciaria-receita-esclarece-sobre-compensacao-de-contribuicoes-previdenciarias","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/06\/17\/previdenciaria-receita-esclarece-sobre-compensacao-de-contribuicoes-previdenciarias\/","title":{"rendered":"PREVIDENCI\u00c1RIA &#8211; RECEITA ESCLARECE SOBRE COMPENSA\u00c7\u00c3O DE CONTRIBUI\u00c7\u00d5ES PREVIDENCI\u00c1RIAS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 200\/2019 &#8211; DOU 1 de 17.06.2019.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal do Brasil (RFB) esclareceu que \u00e9 poss\u00edvel a compensa\u00e7\u00e3o de contribui\u00e7\u00f5es previdenci\u00e1rias envolvendo d\u00e9bitos decorrentes de responsabilidade tribut\u00e1ria, tais como aquelas decorrentes de pagamento indevido da contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta (CPRB) com:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">a) contribui\u00e7\u00e3o previdenci\u00e1ria sobre a folha de sal\u00e1rios; ou<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">b) contribui\u00e7\u00f5es previdenci\u00e1rias em raz\u00e3o de cess\u00e3o de m\u00e3o de obra.<\/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 200\/2019 &#8211; DOU 1 de 17.06.2019).<\/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>Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 200\/2019 &#8211; DOU 1 de [&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-Ml","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2997"}],"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=2997"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2997\/revisions"}],"predecessor-version":[{"id":2998,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2997\/revisions\/2998"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=2997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=2997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=2997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}