{"id":59180,"date":"2026-01-26T11:01:32","date_gmt":"2026-01-26T14:01:32","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59180"},"modified":"2026-01-26T11:01:32","modified_gmt":"2026-01-26T14:01:32","slug":"irpj-csll-receita-federal-altera-regras-sobre-a-majoracao-dos-percentuais-de-presuncao-do-lucro-presumido","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/01\/26\/irpj-csll-receita-federal-altera-regras-sobre-a-majoracao-dos-percentuais-de-presuncao-do-lucro-presumido\/","title":{"rendered":"IRPJ\/CSLL &#8211; RECEITA FEDERAL ALTERA REGRAS SOBRE A MAJORA\u00c7\u00c3O DOS PERCENTUAIS DE PRESUN\u00c7\u00c3O DO LUCRO PRESUMIDO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bin%2Brfb%2B2306%2B2026?doc=document&amp;pagina=null#fe%2Bin%2Brfb%2B2306%2B2026\">2.306\/2026<\/a>\u00a0&#8211; DOU 1 de 23.01.2026.<\/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 Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bin%2Brfb%2B2306%2B2026?doc=document&amp;pagina=null#fe%2Bin%2Brfb%2B2306%2B2026\">2.306\/2026<\/a>\u00a0alterou a Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bin%2Brfb%2B2305%2B2025?doc=document&amp;pagina=null#fe%2Bin%2Brfb%2B2305%2B2025\">2.305\/2025<\/a>\u00a0, que disciplina a aplica\u00e7\u00e3o da redu\u00e7\u00e3o linear de incentivos e benef\u00edcios tribut\u00e1rios, financeiros ou credit\u00edcios concedidos pela Uni\u00e3o, de que tratam a Lei Complementar n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Blc%2B224%2B2025?doc=document&amp;pagina=null#fe%2Blc%2B224%2B2025\">224\/2025<\/a>\u00a0e o Decreto n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bd%2B12808%2B2025?doc=document&amp;pagina=null#fe%2Bd%2B12808%2B2025\">12.808\/2025<\/a>\u00a0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma alterou, especificamente, os arts. 14 e 15 da citada Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bin%2Brfb%2B2305%2B2025?doc=document&amp;pagina=null#fe%2Bin%2Brfb%2B2305%2B2025\">2.305\/2025<\/a>\u00a0, que disp\u00f5em sobre a majora\u00e7\u00e3o dos percentuais aplic\u00e1veis sobre a receita bruta para fins de apura\u00e7\u00e3o do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) devida pelas pessoas jur\u00eddicas tributadas com base no lucro presumido, cuja receita\u00a0exceder a R$ 5.000.000,00\u00a0no ano-calend\u00e1rio.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bin%2Brfb%2B2306%2B2026?doc=document&amp;pagina=null#fe%2Bin%2Brfb%2B2306%2B2026\">2.306\/2026<\/a>\u00a0&#8211; DOU 1 de 23.01.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a02.306\/2026\u00a0&#8211; DOU 1 de 23.01.2026.<\/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-fow","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59180"}],"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=59180"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59180\/revisions"}],"predecessor-version":[{"id":59181,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59180\/revisions\/59181"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}