{"id":66273,"date":"2026-08-10T10:28:50","date_gmt":"2026-08-10T13:28:50","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=66273"},"modified":"2026-08-10T10:28:50","modified_gmt":"2026-08-10T13:28:50","slug":"irpj-csll-cofins-pis-pasep-receita-federal-dispoe-sobre-regime-especial-de-retencao-de-tributos-federais-nos-pagamentos-efetuados-por-orgaos-superiores-do-poder-judiciario-a-associacoes-sem-fins-luc","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/08\/10\/irpj-csll-cofins-pis-pasep-receita-federal-dispoe-sobre-regime-especial-de-retencao-de-tributos-federais-nos-pagamentos-efetuados-por-orgaos-superiores-do-poder-judiciario-a-associacoes-sem-fins-luc\/","title":{"rendered":"IRPJ\/CSLL\/COFINS\/PIS-PASEP – RECEITA FEDERAL DISP\u00d5E SOBRE REGIME ESPECIAL DE RETEN\u00c7\u00c3O DE TRIBUTOS FEDERAIS NOS PAGAMENTOS EFETUADOS POR \u00d3RG\u00c3OS SUPERIORES DO PODER JUDICI\u00c1RIO A ASSOCIA\u00c7\u00d5ES SEM FINS LUCRATIVOS"},"content":{"rendered":"

Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a02.337\/2026<\/strong>\u00a0– DOU 1 – Edi\u00e7\u00e3o Extra de 06.08.2026<\/span><\/p>\n

<\/p>\n

A Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a02.337\/2026<\/strong>\u00a0disp\u00f5e sobre regime especial que permite \u00e0 associa\u00e7\u00e3o sem fins lucrativos regularmente constitu\u00edda e que atua como intermediadora na presta\u00e7\u00e3o de servi\u00e7os efetuar, mediante a celebra\u00e7\u00e3o de conv\u00eanio, a reten\u00e7\u00e3o e o recolhimento dos tributos federais a que se refere o art.\u00a029<\/strong>\u00a0da Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a01.234\/2012<\/strong>, em favor dos seguintes \u00f3rg\u00e3os superiores do Poder Judici\u00e1rio:<\/span><\/p>\n

a) Supremo Tributal Federal (STF);<\/span><\/p>\n

b) Superior Tribunal de Justi\u00e7a (STJ);<\/span><\/p>\n

c) Tribunal Superior do Trabalho (TST);<\/span><\/p>\n

d) Tribunal Superior Eleitoral (TSE); e<\/span><\/p>\n

e) Superior Tribunal Militar (STM).<\/span><\/p>\n

Entre outras provid\u00eancias, a norma em refer\u00eancia disp\u00f5e sobre:<\/span><\/p>\n

a) as regras para a celebra\u00e7\u00e3o de conv\u00eanio entre a Secretaria Especial da Receita Federal do Brasil (RFB), o \u00f3rg\u00e3o superior do Poder Judici\u00e1rio respons\u00e1vel pelos pagamentos r a associa\u00e7\u00e3o sem fins lucrativos interessada;<\/span><\/p>\n

b) as obriga\u00e7\u00f5es do \u00f3rg\u00e3o superior do Poder Judici\u00e1rio que celebrar o mencionado conv\u00eanio;<\/span><\/p>\n

c) as obriga\u00e7\u00f5es da associa\u00e7\u00e3o sem fins lucrativos conveniada;<\/span><\/p>\n

d) as hip\u00f3teses de dispensa da reten\u00e7\u00e3o dos tributos federais.<\/span><\/p>\n

(Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a02.337\/2026<\/strong>\u00a0– DOU 1 – Edi\u00e7\u00e3o Extra de 06.08.2026)<\/span><\/p>\n

FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a02.337\/2026\u00a0– DOU 1 – Edi\u00e7\u00e3o Extra de […]<\/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-heV","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66273"}],"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=66273"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66273\/revisions"}],"predecessor-version":[{"id":66274,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66273\/revisions\/66274"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=66273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=66273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=66273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}