{"id":52582,"date":"2025-06-27T11:46:10","date_gmt":"2025-06-27T14:46:10","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=52582"},"modified":"2025-06-27T11:46:10","modified_gmt":"2025-06-27T14:46:10","slug":"ipi-simples-nacional-nao-pode-aplicar-a-suspensao-do-imposto-no-retorno-de-mercadoria-industrializada-por-encomenda-de-terceiros","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/06\/27\/ipi-simples-nacional-nao-pode-aplicar-a-suspensao-do-imposto-no-retorno-de-mercadoria-industrializada-por-encomenda-de-terceiros\/","title":{"rendered":"IPI &#8211; SIMPLES NACIONAL N\u00c3O PODE APLICAR A SUSPENS\u00c3O DO IMPOSTO NO RETORNO DE MERCADORIA INDUSTRIALIZADA POR ENCOMENDA DE TERCEIROS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 107\/2025 &#8211; DOU de 27.06.2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por meio de solu\u00e7\u00e3o de consulta, foi esclarecido que a pessoa jur\u00eddica optante pelo Simples Nacional que executa opera\u00e7\u00e3o de industrializa\u00e7\u00e3o por encomenda de terceiros n\u00e3o pode valer-se da suspens\u00e3o do IPI prevista no inciso VII, do art. 43, do Ripi\/2010 nas sa\u00eddas de seu estabelecimento dos produtos que industrializa, destinadas aos estabelecimentos que encomendaram a industrializa\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 107\/2025 &#8211; DOU de 27.06.2025)<\/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;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 107\/2025 &#8211; DOU de 27.06.2025.<\/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-dG6","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52582"}],"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=52582"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52582\/revisions"}],"predecessor-version":[{"id":52583,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52582\/revisions\/52583"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=52582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=52582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=52582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}