{"id":53551,"date":"2025-07-24T10:29:29","date_gmt":"2025-07-24T13:29:29","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=53551"},"modified":"2025-07-24T10:29:29","modified_gmt":"2025-07-24T13:29:29","slug":"normas-de-administracao-tributaria","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/07\/24\/normas-de-administracao-tributaria\/","title":{"rendered":"NORMAS DE ADMINISTRA\u00c7\u00c3O TRIBUT\u00c1RIA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta SRRF04 n\u00ba 4.027, de 23.07.2025 &#8211; DOU de 24.07.2025<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Normas de Administra\u00e7\u00e3o Tribut\u00e1ria<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">ADICIONAL DE AL\u00cdQUOTA DO ICMS. FUNDO ESTADUAL DE COMBATE \u00c0 POBREZA E \u00c0S DESIGUALDADES SOCIAIS. IMPOSSIBILIDADE DE EXCLUS\u00c3O DA BASE DE C\u00c1LCULO DE INCID\u00caNCIA DAS CONTRIBUI\u00c7\u00d5ES.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O valor referente ao adicional de al\u00edquota do ICMS destinado aos Fundos Estaduais de Combate \u00e0 Pobreza n\u00e3o deve ser exclu\u00eddo das bases de c\u00e1lculo de incid\u00eancia da Contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins, visto ostentar natureza jur\u00eddica que n\u00e3o se confunde com a do ICMS propriamente dito, na medida em que tem efeito cascata, por ser cumulativo, al\u00e9m de possuir vincula\u00e7\u00e3o espec\u00edfica e n\u00e3o se sujeitar \u00e0 reparti\u00e7\u00e3o de que cuida o art. 158, inciso IV, al\u00ednea &lt;&lt;a&gt;&gt;, da Constitui\u00e7\u00e3o Federal .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">SOLU\u00c7\u00c3O DE CONSULTA VINCULADA \u00c0 SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00ba 61, DE 26 DE MAR\u00c7O DE 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dispositivos legais: Constitui\u00e7\u00e3o Federal, arts. 158, IV, al\u00ednea \u00aba\u00bb , e 167, IV ; ADCT, art. 82 ; Lei n\u00ba 5.172, de 1966 (CTN), art. 16 ; Lei n\u00ba 9.430, de 1996, art. 48, caput e \u00a7 3\u00ba ; Lei n\u00ba 10.637, de 2002, art. 1\u00ba, \u00a7 3\u00ba, XIV ; Lei n\u00ba 10.833, de 2003, art. 1\u00ba, \u00a7 3\u00ba, XIII ; Lei n\u00ba 13.105, de 2015 (CPC), art. 506 ; Lei n\u00ba 14.592, de 2023 ; Decreto n\u00ba 7.574, de 2011, art. 95, \u00a7 1\u00ba ; Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.058, de 2021, arts. 32, 33 e 34; Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.121, de 2022, art. 26, XII, com reda\u00e7\u00e3o da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.152, de 2023; Parecer Normativo CST n\u00ba 329, de 1970.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">FL\u00c1VIO OS\u00d3RIO DE BARROS<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chefe da Divis\u00e3o<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: IOB ONLINE <\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta SRRF04 n\u00ba 4.027, de 23.07.2025 &#8211; DOU [&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-dVJ","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53551"}],"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=53551"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53551\/revisions"}],"predecessor-version":[{"id":53552,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53551\/revisions\/53552"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=53551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=53551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=53551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}