{"id":53947,"date":"2025-08-05T10:32:09","date_gmt":"2025-08-05T13:32:09","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=53947"},"modified":"2025-08-05T10:32:09","modified_gmt":"2025-08-05T13:32:09","slug":"tributos-e-contribuicoes-federais-receita-federal-esclarece-que-as-variacoes-monetarias-nao-estao-abrangidas-pelo-beneficio-fiscal-previsto-no-perse","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/08\/05\/tributos-e-contribuicoes-federais-receita-federal-esclarece-que-as-variacoes-monetarias-nao-estao-abrangidas-pelo-beneficio-fiscal-previsto-no-perse\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS &#8211; RECEITA FEDERAL ESCLARECE QUE AS VARIA\u00c7\u00d5ES MONET\u00c1RIAS N\u00c3O EST\u00c3O ABRANGIDAS PELO BENEF\u00cdCIO FISCAL PREVISTO NO PERSE"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 132\/2025 &#8211; DOU 1 de 04.08.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 132\/2025 esclareceu que as varia\u00e7\u00f5es monet\u00e1rias, ainda que decorrentes da atividade operacional, s\u00e3o classificadas, conforme o caso, como receitas ou despesas financeiras e, por essa raz\u00e3o, n\u00e3o est\u00e3o abrangidas pelo benef\u00edcio fiscal previsto no Programa Emergencial de Retomada do Setor de Eventos (Perse), conforme expresso no inciso IV do \u00a7 4\u00ba do art. 2\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.195\/2024, devendo ser exclu\u00eddas no c\u00e1lculo do lucro da explora\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 132\/2025 &#8211; DOU 1 de [&hellip;]<\/p>\n","protected":false},"author":14,"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-e27","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53947"}],"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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=53947"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53947\/revisions"}],"predecessor-version":[{"id":53949,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/53947\/revisions\/53949"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=53947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=53947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=53947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}