{"id":52264,"date":"2025-06-18T11:17:05","date_gmt":"2025-06-18T14:17:05","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=52264"},"modified":"2025-06-18T11:17:05","modified_gmt":"2025-06-18T14:17:05","slug":"previdenciaria-simples-nacional-receita-federal-esclarece-sobre-a-retencao-previdenciaria-na-atividade-de-prestacao-de-servicos-com-caminhao-munck","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/06\/18\/previdenciaria-simples-nacional-receita-federal-esclarece-sobre-a-retencao-previdenciaria-na-atividade-de-prestacao-de-servicos-com-caminhao-munck\/","title":{"rendered":"PREVIDENCI\u00c1RIA\/SIMPLES NACIONAL &#8211; RECEITA FEDERAL ESCLARECE SOBRE A RETEN\u00c7\u00c3O PREVIDENCI\u00c1RIA NA ATIVIDADE DE PRESTA\u00c7\u00c3O DE SERVI\u00c7OS COM CAMINH\u00c3O MUNCK"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 86\/2025 &#8211; DOU de 18.06.2025.<\/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 (RFB) esclareceu que atividade de loca\u00e7\u00e3o de caminh\u00e3o Munck com operador ou a de presta\u00e7\u00e3o de servi\u00e7os com o caminh\u00e3o Munck n\u00e3o impede o ingresso da empresa no Simples Nacional.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">E, por sua vez, a empresa optante pelo Simples Nacional n\u00e3o est\u00e1 sujeita \u00e0 reten\u00e7\u00e3o de que trata ao art. 31 da Lei n\u00ba 8.212, de 1991, em rela\u00e7\u00e3o \u00e0s atividades de loca\u00e7\u00e3o de caminh\u00e3o Munck com operador ou de presta\u00e7\u00e3o de servi\u00e7os com caminh\u00e3o Munck.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 86\/2025 &#8211; DOU de 18.06.2025)<\/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 style=\"text-align: justify;\">\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 86\/2025 &#8211; DOU de 18.06.2025.<\/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-dAY","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52264"}],"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=52264"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52264\/revisions"}],"predecessor-version":[{"id":52265,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52264\/revisions\/52265"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=52264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=52264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=52264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}