{"id":64755,"date":"2026-07-01T11:27:39","date_gmt":"2026-07-01T14:27:39","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=64755"},"modified":"2026-07-01T11:27:39","modified_gmt":"2026-07-01T14:27:39","slug":"iss-nacional-receita-federal-esclarece-sobre-a-consideracao-de-retencoes-do-iss-na-apuracao-do-simples-nacional","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/07\/01\/iss-nacional-receita-federal-esclarece-sobre-a-consideracao-de-retencoes-do-iss-na-apuracao-do-simples-nacional\/","title":{"rendered":"ISS NACIONAL &#8211; RECEITA FEDERAL ESCLARECE SOBRE A CONSIDERA\u00c7\u00c3O DE RETEN\u00c7\u00d5ES DO ISS NA APURA\u00c7\u00c3O DO SIMPLES NACIONAL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta SRRF05 n\u00ba\u00a0<strong>5.006\/2026<\/strong>\u00a0&#8211; DOU de 01.07.2026<\/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 Receita Federal do Brasil (RFB), por meio de Solu\u00e7\u00e3o de Consulta, esclareceu que a redistribui\u00e7\u00e3o da diferen\u00e7a entre o percentual efetivo do ISS e o percentual m\u00e1ximo de 5% do ISS para os demais tributos somente ocorre quando o ISS \u00e9 apurado dentro do Simples Nacional, n\u00e3o ocorrendo essa redistribui\u00e7\u00e3o no caso de reten\u00e7\u00e3o do ISS, situa\u00e7\u00e3o em que apesar de ser utilizada a al\u00edquota efetiva a que a microempresa ou empresa de pequeno porte estaria sujeita no m\u00eas anterior ao da presta\u00e7\u00e3o, o ISS \u00e9 apurado fora do Simples Nacional.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ocorrendo reten\u00e7\u00e3o do ISS, deve-se desconsiderar no c\u00e1lculo do valor devido no \u00e2mbito do Simples Nacional o percentual relativo ao imposto.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta SRRF05 n\u00ba\u00a0<strong>5.006\/2026<\/strong>\u00a0&#8211; DOU de 01.07.2026)<\/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<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta SRRF05 n\u00ba\u00a05.006\/2026\u00a0&#8211; DOU de 01.07.2026<\/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-gQr","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64755"}],"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=64755"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64755\/revisions"}],"predecessor-version":[{"id":64756,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64755\/revisions\/64756"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=64755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=64755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=64755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}