tag:blogger.com,1999:blog-5079876261364594252024-03-13T10:48:31.184-03:00Enfoques EmpresariaisDicas e informações empresariais, tributárias, contábeis, trabalhistas, previdenciárias e legais.Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.comBlogger343125tag:blogger.com,1999:blog-507987626136459425.post-15349746293345993412019-03-04T13:46:00.002-03:002019-03-04T13:47:40.203-03:00Acaba Desconto do Imposto Sindical em Folha<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Uma boa notícia para os trabalhadores brasileiros: a partir de 01.03.2019 as contribuições sindicais não poderão mais ser descontadas em folha de pagamento.</div>
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Por força da <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/medida-provisoria-873-2019.htm" rel="noopener noreferrer" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Medida Provisória 873/2019">Medida Provisória 873/2019</a>, que alterou a CLT, a partir de 01.03.2019 o requerimento de pagamento da <a href="http://www.guiatrabalhista.com.br/guia/contr_sindical_empregados.htm" rel="noopener noreferrer" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="contribuição sindical">contribuição sindical</a> está condicionado à autorização prévia e voluntária do empregado que participar de determinada categoria econômica ou profissional ou de profissão liberal, em favor do sindicato representativo da mesma categoria ou profissão.</div>
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A autorização prévia do empregado a que se refere <span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">deve ser individual, expressa e por escrito</span>, não admitidas a autorização tácita ou a substituição dos requisitos estabelecidos nesta norma para a cobrança por requerimento de oposição.</div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">É nula a regra ou a cláusula normativa que fixar a compulsoriedade ou a obrigatoriedade de recolhimento</span> a empregados ou empregadores, sem observância da autorização expressa citada, <span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">ainda que</span>referendada por negociação coletiva, assembleia-geral ou outro meio previsto no estatuto da entidade.</div>
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A alteração se fez necessária, porque no texto anterior havia dúvidas se esta autorização expressa poderia ser substituída pela imposição em assembleia geral do sindicato, o que gerou inúmeros conflitos judiciais entre sindicatos, empresas e empregados.</div>
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A contribuição dos empregados que autorizarem, prévia e expressamente, o recolhimento da contribuição sindical será <span style="box-sizing: inherit; font-weight: 700;">feita exclusivamente por meio de boleto bancário ou equivalente eletrônico</span>, que será encaminhado obrigatoriamente à residência do empregado ou, na hipótese de impossibilidade de recebimento, à sede da empresa.</div>
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É vedado o envio de boleto ou equivalente à residência do empregado ou à sede da empresa, na hipótese de inexistência de autorização prévia e expressa do empregado.</div>
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<em style="border: 0px; box-sizing: inherit; font-family: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Veja também, no Guia Tributário Online:</em></div>
<ul style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 1.6em 3em; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?confederativa.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">CONTRIBUIÇÃO CONFEDERATIVA OU ASSISTENCIAL</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?prazoguardadocumentos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">GUARDA DE DOCUMENTOS – TABELA PRÁTICA</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?cooperativas.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">SOCIEDADES COOPERATIVAS – ASPECTOS TRIBUTÁRIOS</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_inss2.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">SIMPLES NACIONAL – CONTRIBUIÇÃO PATRONAL PARA O INSS</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?agenda.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">AGENDA PERMANENTE DE OBRIGAÇÕES TRIBUTÁRIAS</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_patronal.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">SIMPLES NACIONAL – CONTRIBUIÇÃO SINDICAL PATRONAL</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?contribuicaosindicalpatronal.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">CONTRIBUIÇÃO SINDICAL PATRONAL</a></li>
</ul>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-36859769547708059022018-11-29T14:12:00.002-02:002018-11-29T14:12:20.239-02:00Atualize-se pelo Guia Trabalhista Online!<div style="background-color: white; border: 0px; color: #4c4c4c; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 15px; margin-bottom: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
Cansou de pagar caro por atualizações na área trabalhista? Que tal <a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fcieloecommerce.cielo.com.br%2Ftransactionalvnext%2Forder%2Fbuynow%2F806f5e2e-0b5e-4f3d-b6db-90b624763c79&t=YzkwN2IwMGI0NDFjZDk3ZjU2N2M1NTFkOGIwMmY3YjMxOGE4NjU4NSw3RGRJNVhMcg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180621815895%2Fatualize-se-pelo-guia-trabalhista-online&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">assinar o Guia Trabalhista Online</a>? Centenas de tópicos atualizados e com acesso pela internet, assine já!</div>
<figure data-orig-height="200" data-orig-width="200" style="background-color: white; color: #4c4c4c; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 15px; margin: 0px;"><img alt="image" data-orig-height="200" data-orig-width="200" height="200" src="https://66.media.tumblr.com/54f4fcd6b73ba669917bd468fb8b90b3/tumblr_inline_piyq37BUDe1snhk23_250.jpg" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px 0px 20px; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline;" width="200" /></figure>Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-24591718064704041372018-11-20T14:02:00.000-02:002018-11-20T14:02:09.118-02:00Receita Ajusta Norma ao Parcelamento Rural PRR<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Através da <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/instrucao-normativa-rfb-1844-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Instrução Normativa RFB 1.844/2018">Instrução Normativa RFB 1.844/2018</a> a Receita Federal ajustou normas relativas ao novo prazo de adesão ao <a href="http://www.portaltributario.com.br/guia/clientes/prr.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Programa de Regularização Tributária Rural – PRR</a>.</div>
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O novo prazo para os produtores rurais aderirem ao parcelamento de suas dívidas fiscais se encerrará em 31/12/2018.</div>
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Entretanto, como não haverá expediente bancário em 31/12/2018, <span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">o pagamento da primeira antecipação do parcelamento deve ser realizado até 28/12/2018</span> (sexta-feira).</div>
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Os contribuintes que já aderiram ao programa em momento anterior não necessitam efetuar novamente o procedimento.</div>
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Veja também, no Guia Tributário Online:</div>
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<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?/prr.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Programa de Regularização Tributária Rural – PRR</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?atividades_rurais_pj.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">IRPJ E CSLL – ATIVIDADES RURAIS DAS PESSOAS JURÍDICAS – INCENTIVOS E BENEFÍCIOS</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/guia/clientes/refis.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">PARCELAMENTOS ESPECIAIS</a></li>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/100ideias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img alt="Pague menos Imposto usando a Lei a seu favor! Uma coletânea de mais de 100 ideias totalmente práticas para economia de impostos! Linguagem acessível abrange os principais tributos brasileiros, além de conter exemplos que facilitam o entendimento. Clique aqui para mais informações." border="0" class="" height="182" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/obras/imagens/100ide1.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/obras/imagens/100ide1.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Pague menos Imposto usando a Lei a seu favor! Uma coletânea de mais de 100 ideias totalmente práticas para economia de impostos! Linguagem acessível abrange os principais tributos brasileiros, além de conter exemplos que facilitam o entendimento. Clique aqui para mais informações." width="139" /></a></td><td align="left" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/100ideias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">100 Ideias Práticas de Economia Tributária</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
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<span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/100ideias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Mais informações</a></span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Edição 2019/2020</span></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-11794057216542905492018-11-20T14:01:00.000-02:002018-11-20T14:01:02.345-02:00Simples Nacional: OAB Questiona Imposições Tributárias<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin-bottom: 1.5em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
A OAB ajuizou Ação Direta de Inconstitucionalidade (ADI) 6030, no STF, contra dispositivos da lei que instituíram obrigações tributárias ao <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Simples Nacional">Simples Nacional</a>.</div>
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Segundo o questionamento, há imposição de recolhimento de tributos em documento diferente, com alíquota variável. Isto faz com que a lei prejudique a desburocratização tributária, em afronta a dispositivos constitucionais que dão tratamento favorecido a empresas de pequeno porte (artigo 170, inciso IX, da Constituição Federal).</div>
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Na ADI, a OAB questiona o artigo 13, parágrafo 1º, inciso XIII, alíneas ‘a’; ‘g’ item 2; e ‘h’, da <a href="http://www.normaslegais.com.br/legislacao/lc123_2006.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Lei Complementar 123/2006">Lei Complementar 123/2006</a>.</div>
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O <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Simples Nacional">Simples Nacional</a> permite o recolhimento mensal, mediante documento único de arrecadação, de vários impostos e contribuições, mas não exclui a incidência de <a href="http://www.portaltributario.com.br/tributos/icms.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="ICMS">ICMS</a>, devido na qualidade de contribuinte ou responsável, em relação ao qual será observada a legislação aplicável às demais pessoas jurídicas.</div>
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A Lei Complementar 147/2014 alterou a redação da alínea ‘a’ – que previa a incidência de <a href="http://www.portaltributario.com.br/tributos/icms.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="ICMS">ICMS</a> somente nas operações ou prestações sujeitas ao regime de <a href="http://www.portaltributario.com.br/guia/substituicao_tributaria.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="substituição tributária">substituição tributária</a> – para incluir a <a href="http://www.portaltributario.com.br/tributario/monofasico.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="tributação concentrada">tributação concentrada</a> em uma única etapa (monofásica) e sujeitas ao regime de antecipação do recolhimento do imposto com encerramento de tributação, envolvendo uma série de produtos e também energia elétrica.</div>
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A ADI também questiona as alíneas que tratam da incidência do <a href="http://www.portaltributario.com.br/tributos/icms.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="ICMS">ICMS</a> nas operações com bens ou mercadorias sujeitas e não sujeitas ao regime de antecipação do recolhimento do imposto (neste último caso levando-se em conta a diferença entre a alíquota interna e a interestadual). De acordo com a OAB, o recolhimento do <a href="http://www.portaltributario.com.br/tributos/icms.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="ICMS">ICMS</a> nas hipóteses referidas se dá em guia separada. Nesses casos, a metodologia de cálculo é mais complexa, sobretudo quando envolve transações interestaduais. Isso porque cada localidade pode praticar alíquotas distintas para o imposto, o que implica em diferencial de valores a serem pagos ou restituídos.</div>
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Nesse cenário, segundo a entidade, as empresas optantes pelo <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Simples Nacional">Simples Nacional</a> podem se enquadrar em duas situações distintas: a empresa apura e recolhe os impostos e contribuições mediante regime único, ou a empresa, por realizar operações sujeitas à <a href="http://www.portaltributario.com.br/guia/substituicao_tributaria.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="substituição tributária">substituição tributária</a>, fica impossibilitada de recolher todos os tributos de forma simplificada, recolhendo-os em guias separadas e seguindo toda a burocracia de cada espécie tributária. No segundo caso, de acordo com a OAB, há uma equiparação indevida entre pessoas jurídicas que se encontram em situações jurídicas distintas.</div>
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“O instituto da <a href="http://www.portaltributario.com.br/guia/substituicao_tributaria.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="substituição tributária">substituição tributária</a> é incompatível com o Regime unificado do <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Simples Nacional">Simples Nacional</a>, pois de grande complexidade e de elevados custos. A manutenção da <a href="http://www.portaltributario.com.br/guia/substituicao_tributaria.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="substituição tributária">substituição tributária</a> às beneficiárias do <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Simples Nacional">Simples Nacional</a>, com metodologia diversa do recolhimento de tributos mediante regime único dificulta sobremaneira a possibilidade de que micro e pequenas empresas atuem nos setores econômicos a montante (mais ao início da cadeia produtiva), já que estes precisam arcar com os pesados custos da <a href="http://www.portaltributario.com.br/guia/substituicao_tributaria.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="substituição tributária">substituição tributária</a>”, argumenta a OAB.</div>
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<span style="font-weight: 700;">Fonte: STF – 20.11.2018 (adaptado)</span></div>
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Veja também, no Guia Tributário Online:</div>
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<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin-bottom: 1.5em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
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<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin-bottom: 1.5em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
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<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin-bottom: 1.5em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-34601789976853399662018-11-20T13:59:00.002-02:002018-11-20T13:59:56.957-02:00Boletim Tributário e Contábil 20.11.2018<table border="1" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 100%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaldecontabilidade.com.br%2Fcgi-local%2Fguia%2Fclientes%2Fgoto.cgi%3Fcomercial%2Fresultadooperacbruto.html&t=MDVkM2UzYjAwZTViY2IxYjk3ZDE0ZmQ5MzM2MmE2Yjc3OThmZWNjMixvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Resultado Operacional Bruto</a></td></tr>
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaldecontabilidade.com.br%2Fcgi-local%2Fguia%2Fclientes%2Fgoto.cgi%3Fecd-substituicao.htm&t=ZWMyODRlNGM0NThiZmQxMTlhZDExMTdiOWFlMTkxNDE1ZGE1YmVlMyxvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Livros Digitais – Substituição</a></td></tr>
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<table border="1" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 100%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td align="center" style="background-color: #75c8af; border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;">ORIENTAÇÕES</td></tr>
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fboletimcontabil.wordpress.com%2F2018%2F11%2F16%2Fesocial-publica-2-novas-orientacoes%2F&t=Nzg4YTYyM2RiNTQwOTZjMzJhMTllYjcwYzZjNjlkZDUxMjU5NWJiZixvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">eSocial Publica 2 Novas Orientações</a></td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;">Gostou desta seção? Veja mais <a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fguiatributario.net%2Ftag%2Forientacao%2F&t=NmY3ZjZkMjBiOWEyODZiNGUzMGU4Y2E4ZWVkYTcyYWQwMWY1NjY5ZCxvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">orientações</a> publicadas pela equipe Guia Tributário.</td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td align="center" style="background-color: #75c8af; border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;">ARTIGOS E TEMAS</td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fartigos%2Fcooperativas.htm&t=OWNkMTFiOGMzZjY2MmYxZjUxOTM1OWI4ZWUyM2Q4NjMwYWQ5ZTExNCxvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Carga Tributária das Cooperativas</a></td></tr>
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fguiatributario.net%2F2018%2F11%2F19%2Fincentivos-a-inovacao-tecnologica-controles-contabeis%2F&t=YjcxYTNjMTlmNGYxNWVhN2NkOGE2NzdhNzcwMGRhYjE1ZmZiNmZlOSxvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Incentivos à Inovação Tecnológica – Controles Contábeis</a></td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td align="center" style="background-color: #75c8af; border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;">PUBLICAÇÕES PROFISSIONAIS ATUALIZÁVEIS</td></tr>
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaldecontabilidade.com.br%2Fobras%2Fpericia.htm&t=YmQxNzg3MWEyMTIxZGRmMmMxOGM5ZDVmZTBlYzhhYTA3ODY2N2MyMSxvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Manual de Perícia Contábil</a></td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 611.8px;"><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fobras%2Fdesoneracao-da-folha-de-pagamento.htm&t=YTQ3ZDFmZjFmMTRkNTk0YjUwMDAwNTY1NmVjZTUzYmU3OGE3YTAzZSxvdDVOWU9PUg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180304630425%2Fboletim-tribut%C3%A1rio-e-cont%C3%A1bil-20112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Desoneração da Folha de Pagamento</a></td></tr>
</tbody></table>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-90517359976288551042018-11-20T13:58:00.002-02:002018-11-20T13:58:42.670-02:00Incentivos à Inovação Tecnológica – Controles Contábeis<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Os dispêndios relativos aos <a href="http://www.portaltributario.com.br/guia/ded_tecnologica.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">incentivos fiscais às atividades de pesquisa tecnológica</a> e desenvolvimento de inovação tecnológica, nos termos da Lei nº 11.196, de 21 de novembro de 2005, deverão ser controlados contabilmente em contas específicas.</div>
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O contribuinte é livre quanto à adoção de métodos e procedimentos contábeis para o referido controle, desde que tecnicamente adequados e de acordo com as normas fiscais.</div>
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Desta forma, pode-se criar, no plano de contas, rubricas específicas para adequar esta exigência fiscal, por exemplo:</div>
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DESPESAS DE INOVAÇÃO TECNOLÓGICA</div>
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Folha de Pagamento – Pesquisadores</div>
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Encargos Sociais e Trabalhistas – Pesquisa</div>
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Despesas de Assistência Técnica e Científica</div>
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Royalties por Patentes Industriais</div>
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Bases: artigos 17 a 26 da <a href="http://www.normaslegais.com.br/legislacao/tributario/lei11196.htm" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Lei 11.196/2005</a> e <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/solucao-de-consulta-disit-srrf-2012-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Solução de Consulta Disit/SRRF 2.012/2018">Solução de Consulta Disit/SRRF 2.012/2018</a>.</div>
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Aprofunde seus conhecimentos, através dos seguintes tópicos no Guia Tributário Online:</div>
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<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?incentivostecnologicos2006.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">INCENTIVOS À INOVAÇÃO TECNOLÓGICA A PARTIR DE 01.01.2006 – LEI 11.196/2005</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/guia/clientes/ideias_gtri.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">IDEIAS DE ECONOMIA TRIBUTÁRIA</a></li>
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<a href="http://www.portaltributario.com.br/obras/planejamento.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Mais informações</a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-29186764379600138002018-11-16T11:50:00.000-02:002018-11-16T11:50:12.242-02:00Simples Nacional – Sócio de Serviços – Participação em Outra Empresa<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Não poderá se beneficiar do tratamento jurídico diferenciado previsto na Lei Complementar nº 123, de 2006, incluído o <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Simples Nacional">Simples Nacional</a>, para nenhum efeito legal a pessoa jurídica cujo sócio de serviço:</div>
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1. participe com mais de 10% (dez por cento) do capital de outra empresa não beneficiada pela referida Lei Complementar, se a <a href="http://www.portaltributario.com.br/guia/rec_bruta.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="receita bruta">receita bruta</a> global ultrapassar o limite de que trata o inciso II do caput do art. 3º da Lei Complementar nº 123, de 2006;</div>
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2. exerça cargo de administrador ou equivalente em outra pessoa jurídica com fins lucrativos, desde que a <a href="http://www.portaltributario.com.br/guia/rec_bruta.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="receita bruta">receita bruta</a> global ultrapasse os dos limites máximos da Lei Complementar;</div>
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3. seja domiciliado no exterior.</div>
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Caso o sócio de serviço participe do capital de outra empresa também beneficiada pela Lei Complementar nº 123, de 2006, e a <a href="http://www.portaltributario.com.br/guia/rec_bruta.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="receita bruta">receita bruta</a> global das pessoas jurídicas com sócio em comum ultrapasse o limite máximo anual, a vedação de se beneficiar do tratamento jurídico diferenciado previsto na Lei Complementar nº 123, de 2006, incluído o <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Simples Nacional">Simples Nacional</a>, aplica-se à entidade de cujo capital ele participa.</div>
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<i style="box-sizing: inherit;">Veja também, no Guia Tributário Online:</i><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
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<ul style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; list-style-image: initial; list-style-position: initial; margin: 0px 0px 1.6em 3em; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesnacional.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Aspectos Gerais</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesvalordevido.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Cálculo do Valor Devido</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?fator-r.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Cálculo do Fator “r”</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_cnaeimpedidos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – CNAE – Códigos Impeditivos à Opção pelo Regime</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_cnaemistos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – CNAE – Códigos Simultaneamente Impeditivos e Permitidos</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?crt_csosn.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – </a><a href="http://www.portaltributario.com.br/guia/clientes/simples_cnaemistos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">CRT</a><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?crt_csosn.html" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank"> Código de Regime Tributário e CSOSN Código de Situação da Operação no Simples Nacional</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?consorciosimples.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Consórcio Simples</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_inss2.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Contribuição para o INSS</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_patronal.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Contribuição Sindical Patronal</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?fiscalizacaosimples.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Fiscalização</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?sn_icms.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – ICMS – Diferencial de Alíquotas Interestaduais</a></li>
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<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesganhodecapital.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Imposto de Renda – Ganho de Capital</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_iss.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – ISS – Retenção e Recolhimento</a></li>
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<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?tabelasimples2009.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Tabelas</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplestributacaocaixa.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Tributação por Regime de Caixa</a></li>
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<a href="https://portaltributario.websiteseguro.com/pedidos_2017.php#LRPS" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank"><img alt="Comprar" border="0" height="16" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/button31.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/button31.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Comprar" width="80" /></a><a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=LRPS" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" class="CToWUd" scale="0" src="https://ci6.googleusercontent.com/proxy/1fSoewCSSrKMawsHcdFR_S3bg3MeHm9qNbfCw-l53Xrlu1gDmU5fHGpGGlOwVxW1d2Gu-ZMqMhNQFjGjqRXz2-G5NbS5iYGYpLetcOD1SzRo265J=s0-d-e1-ft#http://www.portaltributario.net.br/images/download_amostra.png" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" /></a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-40900908551283624052018-11-16T11:49:00.000-02:002018-11-16T11:49:05.886-02:00Isenção Tributária - ONG - Participação Societária em Empresa Lucrativa<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
A participação societária de entidade sem fins lucrativos em pessoa jurídica de fins econômicos, sem qualquer relação com as atividades originalmente prestadas pela entidade, impede a fruição da isenção tributária prevista no art. 15 da <a href="http://www.normaslegais.com.br/legislacao/tributario/l9532.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">Lei nº 9.532, de 1997.</a></div>
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Desde que cumpridos os requisitos legais para o gozo da isenção do <a href="http://www.portaltributario.com.br/tributos/irpj.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="IRPJ">IRPJ</a> e da <a href="http://www.portaltributario.com.br/tributos/csl.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="CSLL">CSLL</a> do art. 15 da Lei nº 9.532, de 1997, a integralização de capital de instituição sem fins lucrativos, em cooperativa de crédito, com a finalidade de manter o poder aquisitivo do valor investido, não a prejudica de usufruir da isenção, caso as respectivas sobras sejam totalmente destinadas à manutenção e ao desenvolvimento de suas finalidades essenciais.</div>
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Base: <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/solucao-de-consulta-cosit-199-2018.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Solução de Consulta Cosit 199/2018">Solução de Consulta Cosit 199/2018.</a></div>
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<i>Veja também, no Guia Tributário Online:</i></div>
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<tr style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(238, 238, 238); border-top-style: solid; border-width: 1px 0px 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0.75em; vertical-align: baseline;"><a href="http://www.portaldecontabilidade.com.br/obras/terceirosetor.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;"><img alt="Coletânea de assuntos relativos à teoria e prática da contabilidade do terceiro setor (ONG`s). Além de uma linguagem acessível, é uma obra atualizável. Inclui a legislação contábil vigente aplicável ao terceiro setor. Contém modelos de planos de contas e estatuto de ONG, exemplos de lançamentos contábeis de entidades sociais, entre outros. Clique aqui para mais informações." border="0" class="" height="173" scale="1.5" src="https://i0.wp.com/www.portaldecontabilidade.com.br/obras/imagens/terceirosetor.jpg" srcset="https://i0.wp.com/www.portaldecontabilidade.com.br/obras/imagens/terceirosetor.jpg?zoom=2 1.5x" style="border: 0px; height: auto; max-width: 100%;" title="Coletânea de assuntos relativos à teoria e prática da contabilidade do terceiro setor (ONG`s). Além de uma linguagem acessível, é uma obra atualizável. Inclui a legislação contábil vigente aplicável ao terceiro setor. Contém modelos de planos de contas e estatuto de ONG, exemplos de lançamentos contábeis de entidades sociais, entre outros. Clique aqui para mais informações." width="132" /></a></td><td align="left" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(238, 238, 238); border-top-style: solid; border-width: 1px 0px 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0.75em; vertical-align: baseline;" width="245"><span style="border: 0px; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="font-weight: 700;"><a href="http://www.portaldecontabilidade.com.br/obras/terceirosetor.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;"><span style="border: 0px; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Contabilidade do Terceiro Setor</span></a><div style="border: 0px; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; outline: 0px; padding: 0px; vertical-align: baseline;">
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<span style="font-weight: 700;"><a href="http://www.portaldecontabilidade.com.br/obras/terceirosetor.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">Mais informações</a></span></div>
<div style="border: 0px; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.5em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Edição Atualizável 2019/2020</span></div>
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<a href="http://www.portaldecontabilidade.com.br/pedidos.shtml#CTS" rel="noopener" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_blank"><img alt="Comprar" border="0" height="16" scale="1.5" src="https://i2.wp.com/www.portaldecontabilidade.com.br/button59.jpg" srcset="https://i2.wp.com/www.portaldecontabilidade.com.br/button59.jpg?zoom=2 1.5x" style="border: 0px; height: auto; max-width: 100%;" title="Comprar" width="80" /></a><a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=CTS" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" height="33" scale="1.5" src="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png" srcset="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png?zoom=2 1.5x" style="border: 0px; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" width="202" /></a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-2385897064403075152018-11-16T11:47:00.002-02:002018-11-16T11:47:54.894-02:00eSocial Publica 2 Novas Orientações<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Foram publicadas no sítio do <a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_self" title="esocial">eSocial</a> em 14.11.2018 duas novas orientações para os usuários:</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<a href="https://trabalhista.blog/2018/11/15/esocial-como-tratar-casos-excepcionais-de-alteracao-de-numero-de-cpf/" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Casos Excepcionais de Alteração de Número de CPF (nota orientativa 12/2018)</a></div>
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e</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<a href="https://trabalhista.blog/2018/11/15/esocial-como-funciona-na-pratica-as-alteracoes-de-versoes-de-leiautes/" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Como Funciona na Prática as Alterações de Versões de Leiautes (nota orientativa 11/2018)</a></div>
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Pare de gastar com cursos, despesas de viagem e tempo de deslocamento. Conheça nossa obra prática:</div>
<h3 align="left" style="background-color: white; border: 0px; box-sizing: inherit; clear: both; color: #444340; font-family: Yrsa, sans-serif; font-size: 23px; font-weight: inherit; margin: 0px 0px 0.8em; outline: 0px; padding: 0px; text-align: center; vertical-align: baseline;">
<a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">eSocial – Teoria e Prática da Obrigação Acessória</a></h3>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #a8a6a1; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;"><img alt="Conheça a Nova Obrigação Acessória para os Empregadores que será exigida a partir de 2015! Assuntos atualizados de acordo com a legislação. Ideal para administradores de RH, contabilistas, advogados, auditores, empresários, consultores, juízes, peritos, professores, fiscais, atendentes de homologação sindical e outros profissionais que lidam com cálculos trabalhistas." border="0" class="aligncenter" height="146" scale="1.5" src="https://i1.wp.com/www.guiatrabalhista.com.br/obras/e-social.jpg" srcset="https://i1.wp.com/www.guiatrabalhista.com.br/obras/e-social.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; clear: both; display: block; height: auto; margin: 0.8em auto; max-width: 100%;" title="Conheça a Nova Obrigação Acessória para os Empregadores que será exigida a partir de 2015! Assuntos atualizados de acordo com a legislação. Ideal para administradores de RH, contabilistas, advogados, auditores, empresários, consultores, juízes, peritos, professores, fiscais, atendentes de homologação sindical e outros profissionais que lidam com cálculos trabalhistas." width="112" /></a></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=ESocial" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" class="aligncenter" height="33" scale="1.5" src="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png" srcset="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; clear: both; display: block; height: auto; margin: 0.8em auto; max-width: 100%;" title="Clique para baixar uma amostra!" width="202" /></a></div>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-5375699241147504512018-11-16T11:46:00.002-02:002018-11-16T11:46:55.871-02:00Parcelamento PRR: PGFN Ajusta Normas<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Através da <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/portaria-pgfn-681-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Portaria PGFN 681/2018">Portaria PGFN 681/2018</a> foram ajustadas normas relativas ao Programa de Regularização Tributária Rural (PRR) no âmbito do órgão respectivo.</div>
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A adesão ao PRR ocorrerá mediante requerimento a ser protocolado nas unidades de atendimento da PGFN ou da Secretaria da Receita Federal do Brasil (RFB) do domicílio tributário do devedor, no período de 1º de fevereiro a 31 de dezembro de 2018.</div>
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Os produtores rurais e os adquirentes que aderiram ao parcelamento previsto na <a href="http://www.normaslegais.com.br/legislacao/medida-provisoria-793-2017.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Medida Provisória nº 793, de 31 de julho de 2017</a>, poderão, até 31 de dezembro de 2018, efetuar a migração para as modalidades de parcelamento previstas na Lei nº 13.606, de 9 de janeiro de 2018, exclusivamente por meio do portal “Regularize” do sítio da PGFN na internet, no endereço <a href="http://www.regularize.pgfn.gov.br/" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">http://www.regularize.pgfn.gov.br</a>.</div>
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O deferimento do pedido de adesão fica condicionado ao cumprimento dos requisitos formais, bem como ao pagamento da primeira parcela, até o último dia útil do mês de sua referência, sendo obrigação do sujeito passivo acessar o portal “Regularize” do sítio da PGFN na Internet, para obtenção do Documento de Arrecadação de Receitas Federais (Darf) específico para pagamento.</div>
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O pagamento das prestações deverá ser efetuado exclusivamente mediante Darf emitido pelo sistema de parcelamento da PGFN, através de acesso ao portal Regularize, sendo considerado sem efeito, para qualquer fim, eventual pagamento realizado de forma diversa da prevista.</div>
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O sujeito passivo deverá comparecer às unidades de atendimento da PGFN ou da RFB de seu domicílio tributário, até o dia 30 de janeiro de 2019, para comprovar o pedido de desistência e a renúncia de ações judiciais, mediante a apresentação da 2ª (segunda) via da correspondente petição protocolada ou de certidão do Cartório que ateste a situação das referidas ações.</div>
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Veja também, no Guia Tributário Online:</div>
<ul style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 1.6em 3em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?/prr.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Programa de Regularização Tributária Rural – PRR</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/guia/clientes/simples-parcelamento-2011.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" title="Simples Nacional - Parcelamento Ordinário de Débitos Tributários - RFB">Simples Nacional – Parcelamento Ordinário de Débitos Tributários – RFB</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?refis.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">GUIA TRIBUTÁRIO – REFIS E PARCELAMENTOS ESPECIAIS</a></li>
</ul>
<table align="center" border="0" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 98%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/obras/planejamento.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img alt="Reduza legalmente o valor de tributos pagos! Contém aspectos de planejamento fiscal e demonstrações de como fazê-lo. Pode ser utilizado por comitês de impostos como ponto de partida na análise de planejamento. Clique aqui para mais informações." border="0" class="" height="173" scale="1.5" src="https://i0.wp.com/www.portaltributario.com.br/obras/imagens/planejamento.jpg" srcset="https://i0.wp.com/www.portaltributario.com.br/obras/imagens/planejamento.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Reduza legalmente o valor de tributos pagos! Contém aspectos de planejamento fiscal e demonstrações de como fazê-lo. Pode ser utilizado por comitês de impostos como ponto de partida na análise de planejamento. Clique aqui para mais informações." width="132" /></a></td><td align="left" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/planejamento.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Planejamento Tributário</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
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<span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/planejamento.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Mais informações</a></span></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-79083764353667516912018-11-16T11:45:00.003-02:002018-11-16T11:45:32.547-02:00Boletim Guia Trabalhista 14.11.2018<table border="1" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 100%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 506.2px;"><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Ftrabalhista.blog%2F2018%2F11%2F09%2Fverbas-rescisorias-que-vencem-no-sabado-podem-ser-pagas-na-segunda-feira%2F&t=Zjc5OTgwYTQ4NjYxMzNjMzVlNDg5YjE3ZDg5YzhiNmNjNmIyNGE1MCxrMnNmcFplTQ%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180100895295%2Fboletim-guia-trabalhista-14112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Verbas Rescisórias que Vencem no Sábado Podem ser Pagas na Segunda-feira</a></td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline; width: 506.2px;"><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fobras%2Freforma-trabalhista.htm&t=MjJmMjljZjRjODUxYmFmOGFhMzlmYTEzZGIxNDQ1NzhkNGJhMDNiZCxrMnNmcFplTQ%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180100895295%2Fboletim-guia-trabalhista-14112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Reforma Trabalhista na Prática</a></td></tr>
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Para receber gratuitamente o <a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fboletim%2Fboletimtrabalhista.htm&t=NDRiYzRlZjkzZjRjYzdhYzkxOGY0Y2Y5MDk5YmRhYjk2NWY5MTUzYixrMnNmcFplTQ%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180100895295%2Fboletim-guia-trabalhista-14112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">Boletim Informativo Trabalhista e Previdenciário</a> em seu e-mail clique <a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fnoticias&t=YmM0NDRjYmJkNWQ0ZDU5NTM1MzQ5ZTMzNjJiMGIyOTcyYzcxNTU5NixrMnNmcFplTQ%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180100895295%2Fboletim-guia-trabalhista-14112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">aqui.</a></div>
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A reprodução deste boletim é permitida, desde que citada a fonte: <a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2F&t=NzZmZjJlMzhmYjAzMTYzNDhkMTkyYzE1ZWUwYWVkMDExOTE0MWRjNyxrMnNmcFplTQ%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180100895295%2Fboletim-guia-trabalhista-14112018&m=1" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank">www.guiatrabalhista.com.br</a></div>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-71554730011082398772018-11-16T11:44:00.002-02:002018-11-16T11:44:26.463-02:0013º Salário: Confira a Incidência de Encargos Sobre a 1ª Parcela<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Ao pagamento do 13º salário faz jus o trabalhador urbano ou rural, o trabalhador avulso e o doméstico, conforme estabelecem a <a href="http://www.guiatrabalhista.com.br/legislacao/lei4090.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Lei 4.090/62</a>, a <a href="http://www.guiatrabalhista.com.br/legislacao/lei4749.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Lei 4.749/65</a> e o <a href="http://www.guiatrabalhista.com.br/legislacao/decreto57155.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Decreto 57.155/65</a><a href="http://www.guiatrabalhista.com.br/legislacao/decreto57155.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">.</a></div>
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O valor do adiantamento do 13<span style="border: 0px; bottom: 1ex; box-sizing: inherit; font-family: inherit; font-size: 15px; font-style: inherit; font-weight: inherit; height: 0px; line-height: 0; margin: 0px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;">º</span> salário corresponderá á metade do salário recebido pelo empregado no mês anterior, sendo pago proporcionalmente ao tempo de serviço prestado ao empregador.</div>
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A incidência de encargos sobre a 1ª parcela do 13º salário será conforme abaixo:</div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">INSS</span>: Na primeira parcela do 13º salário, não há incidência do INSS;</div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">FGTS</span>: O FGTS incidirá sobre o valor pago, efetivamente, pelo regime de competência, ou seja, se o pagamento da primeira parcela ocorrer em novembro, o FGTS deverá ser recolhido até o prazo legal estabelecido <a href="http://www.guiatrabalhista.com.br/guia/clientes/agenda.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">(veja prazo)</a>, junto com a folha de pagamento.</div>
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Se a primeira parcela for paga por ocasião das férias, o FGTS deve ser recolhido no mês subsequente. Assim, se o pagamento do adiantamento do 13º salário for efetuado por ocasião do gozo de férias em abril por exemplo, terá o recolhimento do FGTS efetuado em maio.</div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">IRPF</span>: Sobre a primeira parcela do 13º salário, não há incidência do IRRF.</div>
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Veja temas relacionados no Guia Trabalhista Online:</div>
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<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.guiatrabalhista.com.br/cgi-local/guia/clientes/goto.cgi?13_1parcela.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Décimo Terceiro Salário – 1ª Parcela</a>;</li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.guiatrabalhista.com.br/cgi-local/guia/clientes/goto.cgi?13_1parc_ferias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Décimo Terceiro Salário – 1ª Parcela – Pagamento por Ocasião das Férias</a>;</li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><a href="http://www.guiatrabalhista.com.br/cgi-local/guia/clientes/goto.cgi?13_domestico_1parc.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Décimo Terceiro Salário – Empregado Doméstico – 1ª Parcela</a>.</li>
</ul>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-70261723902037176082018-11-16T11:43:00.002-02:002018-11-16T11:43:12.897-02:00Boletim Jurídico 14.11.2018<div style="background-color: white; border: 0px; color: #4c4c4c; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 15px; margin-bottom: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<b>NORMAS LEGAIS</b></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Flegislacao%2Flei-13729-2018.htm&t=YTZmNjRhNzUzMGRjMDYzYWJmZTU1Yzg2ZGI4YzgwMjlmZWViZmM1YSxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Lei 13.729/2018</a> - art.2º - prorroga até 31 de dezembro de 2018 adesão ao PRR - Programa de Regularização Tributária Rural.</div>
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<b>ENFOQUES</b></div>
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<a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fguiatributario.net%2F2018%2F11%2F12%2Fsimples-nacional-tabela-aplicavel-montagens-de-estrutura%2F&t=OWQ1MTI5ZjFiMmQ0OTE2MWI3ZDc1NGE3N2QyMDE2NTNhZjZiMzM3MCxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Simples Nacional – Tabela Aplicável – Montagens de Estrutura</a></div>
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<a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fboletimcontabil.wordpress.com%2F2018%2F11%2F13%2Fesocial-sai-a-versao-2-5-do-leiaute%2F&t=MmIxOTU3YzJjZDhkZjcxNGMxOWU2M2QzMjRjM2I5ZWMxZTFkMTMxZSxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">ESocial: Sai a Versão 2.5 do Leiaute</a></div>
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<b>ARTIGOS E TEMAS</b></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaldecontabilidade.com.br%2Ftematicas%2Fcooperativas.htm&t=ZjZmMTU3ZmE3ZWY4NzVkZGY1NTNlODY3NmU0ZGVlNGVkODhlOWRhNyxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Como Funcionam as Sociedades Cooperativas?</a></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fguia%2Fsimplesnacional.html&t=NjFhYjM4ZGRlNmM1YzljODMzMDM5Yzc2NDBiMmE3NzAxOGVkMjkxZSxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Conheça o Simples Nacional</a></div>
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<b>TRABALHISTA</b></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fobras%2Fcalculostrabalhistas.htm&t=NTkxODA3MWNkYjVhZjVhYWVkNjNiODBiODk2YjQ0MTk0ZGViZmVlMSxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Cálculos Trabalhistas - Itens a Serem Observados</a></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fobras%2Fterceirizacao.htm&t=NjdmYWI0YzczMzM2OTgyMzhmMjBmZjYxMmI0MGY5NDUwMTg0MTY3MyxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Terceirização de Atividades - Lícito ou Ilícito?</a></div>
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<b>MAPA JURÍDICO</b></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fguia%2Fclientes%2Fdpvat.htm&t=NTU2NjZmMTZhMzY1MDJkYzhiZWFlY2U2Mzg4OGUyOGM3ZmJhZTMxNCxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Seguro DPVAT</a></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fguia%2Fclientes%2Fresponsabilidade-civil-transporte-coisas-bagagem-encomendas.htm&t=MGMzNDBiNGYxNGEzYzhkZGZkNDQwMmNjN2FkNTNkZWNjYTQwNDA0YyxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Transporte - Responsabilidade Civil - Bagagem e Encomendas</a></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fguia%2Fclientes%2Fcedula-de-produto-rural-cp.htm&t=ZmRhNWJjZDU1YjZjOWIwMDYwZGU3NDc4YTQ2NzAwY2YyNDY3YTIxZixUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Cédula de Produto Rural - CPR</a></div>
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<b>TRIBUTÁRIO</b></div>
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<a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fboletimcontabil.wordpress.com%2F2018%2F11%2F09%2Fagendamento-para-o-simples-nacional-2019-vai-ate-28-de-dezembro%2F&t=ZjM1NmMxNjc3ZjkzYTU5M2VjOGExMmJhZjEwMTFhOGZkNDg1MzE2ZSxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Agendamento para o Simples Nacional/2019 vai até 28 de dezembro</a></div>
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<a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fmapajuridico.wordpress.com%2F2018%2F11%2F13%2Fipi-colocacao-de-embalagem-industrializacao%2F&t=MzA3YWFkMDUxODBhYWZlNjRjZTFhOTM0ZWMwZDM2Yjc2NzhmMDg1MixUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">IPI: Colocação de Embalagem - Industrialização</a></div>
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<b>PUBLICAÇÕES PROFISSIONAIS ATUALIZÁVEIS</b></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fmed.htm&t=MmRmYzBmZWI1YmI0MGNkOTExMDczMDJmNWFiYzg5NWEyOTFjNmUzMixUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Guia do Empregador Doméstico</a></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fobras%2Fcooperativas.htm&t=NDRkN2Y3YTY1YjY5NWUxOWE0Y2RjNjg4MDA3N2ZlYWVhZmMyOWQ0NyxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Sociedades Cooperativas</a></div>
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<a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fobras%2Fauditoria-trabalhista.htm&t=NWJlMWJjZWY1MTRmMTIxMzBkOTA4OWY5ZmY3ZTI0YTgwZGIyNjhkYSxUc3VRZWJwVA%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F180099874585%2Fboletim-jur%C3%ADdico-14112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Auditoria Trabalhista</a></div>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-87300675516026339472018-11-13T10:07:00.002-02:002018-11-13T10:07:28.034-02:00ESocial - Publicada a Versão 2.5 do Leiaute do eSocial<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
O Comitê Gestor do <a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="esocial">eSocial</a> publicou, através da <a href="http://www.normaslegais.com.br/legislacao/Resolucao-cg-esocial-19-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Resolução CG/ESOCIAL 19/2018</a>, a versão 2.5 do leiaute do Sistema de Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas (eSocial).</div>
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Com a nova publicação, foi revogada a <a href="http://www.normaslegais.com.br/legislacao/resolucao-cg-esocial-13-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Resolução do Comitê Gestor do eSocial nº 13, de 6 de março de 2017</a>(ver nota abaixo), que havia aprovado a versão 2.4.02.</div>
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<em style="border: 0px; box-sizing: inherit; font-family: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Nota Guia Trabalhista.</em></div>
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<em style="border: 0px; box-sizing: inherit; font-family: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">(*) Embora conste que a nova resolução revoga a Resolução CG/ESOCIAL 13/2017, entendemos que a referência correta seja a <a href="http://www.normaslegais.com.br/legislacao/resolucao-cg-esocial-13-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Resolução CG/ESOCIAL 13/2018</a>, a qual havia aprovado a versão 2.4.02 do leiaute do eSocial.</em></div>
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A versão 2.5 do leiaute altera diversos campos de diversos eventos, listados no arquivo “Controle de alteracões Leiautes 2.4.02 para 2.5”.</div>
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Fonte: <a href="http://www.normaslegais.com.br/legislacao/Resolucao-cg-esocial-19-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Resolução CG/ESOCIAL 19/2018</a> – Adaptado pelo Guia Trabalhista.</div>
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Tenha acesso aos arquivos da nova versão na obra abaixo.</div>
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<a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 25px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">eSocial – Teoria e Prática da Obrigação Acessória</a></h3>
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<a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img alt="Conheça a Nova Obrigação Acessória para os Empregadores que será exigida a partir de 2015! Assuntos atualizados de acordo com a legislação. Ideal para administradores de RH, contabilistas, advogados, auditores, empresários, consultores, juízes, peritos, professores, fiscais, atendentes de homologação sindical e outros profissionais que lidam com cálculos trabalhistas." border="0" height="147" scale="1.5" src="https://i1.wp.com/www.guiatrabalhista.com.br/obras/e-social.jpg" srcset="https://i1.wp.com/www.guiatrabalhista.com.br/obras/e-social.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Conheça a Nova Obrigação Acessória para os Empregadores que será exigida a partir de 2015! Assuntos atualizados de acordo com a legislação. Ideal para administradores de RH, contabilistas, advogados, auditores, empresários, consultores, juízes, peritos, professores, fiscais, atendentes de homologação sindical e outros profissionais que lidam com cálculos trabalhistas." width="112" /></a></div>
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<a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=ESocial" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" height="33" scale="1.5" src="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png" srcset="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" width="202" /></a></div>
Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-18979646855427263732018-11-13T10:05:00.001-02:002018-11-13T10:06:12.311-02:00IPI: Colocação de Embalagem - Industrialização<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin-bottom: 1.5em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Para fins de <a href="http://www.portaltributario.com.br/tributos/ipi.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">incidência do IPI</a>, a colocação de embalagem em produtos tributados adquiridos de terceiros, mesmo em substituição da original, salvo quando se destine ao simples transporte do produto, caracteriza industrialização por acondicionamento ou reacondicionamento.</div>
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Observe-se que o acondicionamento de produtos classificados nos Capítulos 16 a 22 da TIPI, adquiridos de terceiros, em embalagens confeccionadas sob a forma de cestas de natal e semelhantes, também não se caracteriza como industrialização, para efeitos de IPI.</div>
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Bases: Decreto nº 7.212, de 2010 (<a href="http://www.normaslegais.com.br/legislacao/decreto7212_2010.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">RIPI/2010</a>), arts. 4º, inciso IV, 5º e 6º; Pareceres Normativos CST nos 460, de 1970, 520, de 1971, e 66, de 1975; Instrução Normativa RFB nº 1.396, de 2013, art. 22 e <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/solucao-de-consulta-disit-srrf-10013-2017.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Solução de Consulta Disit/SRRF 10.013/2017">Solução de Consulta Disit/SRRF 10.013/2017</a>.</div>
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Veja também, no Guia Tributário Online:</div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?consulta_ipi.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">Consulta sobre Classificação Fiscal – IPI</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi-anulacao-credito.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Anulação de Créditos</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Aspectos Gerais</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?economia-ipi-creditos_devolucoes.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Créditos por Devolução ou Retorno de Produtos</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi-creditos-extemporaneos.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Créditos Extemporâneos</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi_cred.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Crédito do Imposto – Direito e Sistemática</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi-credito-presumido-residuos.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Crédito Presumido sobre Aquisição de Resíduos Sólidos</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi_isencao.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Hipóteses de Isenção</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi-incentivos-regionais.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Incentivos Regionais</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?bensinformatica.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Isenção e Redução para Bens de Informática e Automação</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi_export.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Manutenção do Crédito na Exportação</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipiconsignacao.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Operações de Consignação Industrial</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi_reajuste.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Reajuste de Preço</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipisubstituicao.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Regime de Substituição Tributária</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/guia/clientes/ipisubstituicao.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – </a><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipireorganizacao.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">Reorganização Societária</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi_suspensao.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Suspensão para Várias Operações</a></span></div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?ipi-valor-tributavel.html" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">IPI – Valor Tributável</a></span></div>
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<span style="font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/ipi.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">Mais informações</a></span></div>
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<span style="border: 0px; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Edição Eletrônica Atualizável 2019/2020</span></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-26066128174435687512018-11-13T07:22:00.003-02:002018-11-13T07:22:56.998-02:00Boletim Tributário e Contábil 13.11.2018<table border="1" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 100%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td align="center" bgcolor="#75c8af" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;" width="100%"><span style="box-sizing: inherit; font-weight: 700;">GUIA TRIBUTÁRIO ONLINE</span></td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td align="center" bgcolor="#75c8af" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;" width="100%"><span style="box-sizing: inherit; font-weight: 700;">PUBLICAÇÕES PROFISSIONAIS ATUALIZÁVEIS</span></td></tr>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;" width="100%"><a href="http://www.guiatrabalhista.com.br/obras/e-social.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">eSocial: Teoria e Prática</a></td></tr>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-19203670893193874082018-11-12T10:47:00.000-02:002018-11-12T10:47:13.279-02:00Adesão ao PRR é Prorrogada até 31.12.2018<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Através do art. 2º da <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/lei-13729-2018.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Lei 13.729/2018">Lei 13.729/2018</a> a adesão ao <a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?prr.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Programa de Regularização Tributária Rural (PRR)</a> foi prorrogada, podendo ser efetuada até 31 de dezembro de 2018 e abrangerá os débitos indicados pelo sujeito passivo, na condição de contribuinte ou de sub-rogado.</div>
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Veja também, no Guia Tributário Online:</div>
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<a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?/prr.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Programa de Regularização Tributária Rural – PRR</a></div>
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<a href="http://www.portaltributario.com.br/guia/clientes/refis.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">PARCELAMENTOS ESPECIAIS</span></a></div>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/obras/planejamento.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img alt="Reduza legalmente o valor de tributos pagos! Contém aspectos de planejamento fiscal e demonstrações de como fazê-lo. Pode ser utilizado por comitês de impostos como ponto de partida na análise de planejamento. Clique aqui para mais informações." border="0" class="" height="171" scale="1.5" src="https://i0.wp.com/www.portaltributario.com.br/obras/imagens/planejamento.jpg" srcset="https://i0.wp.com/www.portaltributario.com.br/obras/imagens/planejamento.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Reduza legalmente o valor de tributos pagos! Contém aspectos de planejamento fiscal e demonstrações de como fazê-lo. Pode ser utilizado por comitês de impostos como ponto de partida na análise de planejamento. Clique aqui para mais informações." width="131" /></a></td><td align="left" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/planejamento.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Planejamento Tributário</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span></span></span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-85619133957687464152018-11-12T10:45:00.002-02:002018-11-12T10:45:36.940-02:00Simples Nacional – Tabela Aplicável – Montagens de Estrutura<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
No regime do <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Simples Nacional">Simples Nacional</a>, o serviço isolado de instalação e montagem de estrutura metálica, por empresa que não a fabricou, é tributado pelo <a href="http://www.normaslegais.com.br/legislacao/simples-nacional-anexoIII.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Anexo III</a>.</div>
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Mas quando for executado pelo próprio fabricante dela, é tributado pelo <a href="http://www.normaslegais.com.br/legislacao/simples-nacional-anexoII.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Anexo II</a>.</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Bases: <a href="http://www.normaslegais.com.br/legislacao/solucao-de-consulta-cosit-201-2015.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Solução de Consulta Cosit 201/2015</a> e <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/solucao-de-consulta-disit-srrf-5018-2017.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_self" title="Solução de Consulta Disit/SRRF 5.018-2017">Solução de Consulta Disit/SRRF 5.018/2017.</a></div>
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Veja também, no Guia Tributário Online:</div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesnacional.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Aspectos Gerais</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesvalordevido.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Cálculo do Valor Devido</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?fator-r.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Cálculo do Fator “r”</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_cnaeimpedidos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – CNAE – Códigos Impeditivos à Opção pelo Regime</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_cnaemistos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – CNAE – Códigos Simultaneamente Impeditivos e Permitidos</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?crt_csosn.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – </a></span><a href="http://www.portaltributario.com.br/guia/clientes/simples_cnaemistos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">CRT</span></a><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?crt_csosn.html" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank"> Código de Regime Tributário e CSOSN Código de Situação da Operação no Simples Nacional</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?consorciosimples.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Consórcio Simples</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_inss2.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Contribuição para o INSS</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_patronal.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Contribuição Sindical Patronal</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?fiscalizacaosimples.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Fiscalização</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?sn_icms.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – ICMS – Diferencial de Alíquotas Interestaduais</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_icms_st.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – ICMS – Substituição Tributária</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesganhodecapital.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Imposto de Renda – Ganho de Capital</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_iss.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – ISS – Retenção e Recolhimento</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesobrigacoes.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – O</a><a href="http://www.portaltributario.com.br/guia/clientes/simplesobrigacoes.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">brigações Acessórias</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesopcao.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Opção pelo Regime</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/guia/clientes/simples-parcelamento-2011.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Parcelamento de Débitos – RFB</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrecolhimento.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Recolhimento – Forma e Prazo</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrendimentos.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Rendimentos Distribuídos</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrestituicao.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Restituição ou Compensação</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_sublimites.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Sublimites Estaduais – Tabela</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?tabelasimples2009.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Tabelas</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplestributacaocaixa.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Tributação por Regime de Caixa</a></span></div>
<table align="center" border="0" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 98%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/obras/lucrorealxpresumidoxsimples.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img border="0" class="" height="169" scale="1.5" src="https://i0.wp.com/www.portaltributario.com.br/obras/capa-lucrorealxpresumido1.jpg" srcset="https://i0.wp.com/www.portaltributario.com.br/obras/capa-lucrorealxpresumido1.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Como certificar-se que o imposto está sendo apurado de maneira correta? Consulte esta obra e veja detalhes importantes! Procedimentos listados e comentados da legislação do imposto de renda. Atualização garantida por 12 meses!" width="129" /></a></td><td align="left" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/lucrorealxpresumidoxsimples.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Lucro Real x Presumido x Simples Nacional</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span style="box-sizing: inherit; font-weight: 700;"><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
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</span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/lucrorealxpresumidoxsimples.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Mais informações</a></span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Planeje 2019 comparando as opções!</span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<a href="https://portaltributario.websiteseguro.com/pedidos_2017.php#LRPS" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank"><img alt="Comprar" border="0" height="16" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/button31.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/button31.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Comprar" width="80" /></a><a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=LRPS" rel="noopener" style="border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" class="CToWUd" scale="0" src="https://ci6.googleusercontent.com/proxy/1fSoewCSSrKMawsHcdFR_S3bg3MeHm9qNbfCw-l53Xrlu1gDmU5fHGpGGlOwVxW1d2Gu-ZMqMhNQFjGjqRXz2-G5NbS5iYGYpLetcOD1SzRo265J=s0-d-e1-ft#http://www.portaltributario.net.br/images/download_amostra.png" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" /></a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-77699775029267776972018-11-09T09:21:00.000-02:002018-11-09T09:21:22.274-02:00Agendamento para o Simples Nacional/2019 vai até 28 de dezembro<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
O agendamento é um serviço que objetiva facilitar o processo de <a href="http://www.portaltributario.com.br/guia/simplesnacional.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">ingresso no Simples Nacional</a>, possibilitando ao contribuinte manifestar o seu interesse pela opção para o ano subsequente, antecipando as verificações de pendências impeditivas ao ingresso no Regime.</div>
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Assim, o contribuinte poderá dispor de mais tempo para regularizar as pendências porventura identificadas.</div>
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Esta funcionalidade estará disponível entre o dia 1º de novembro e o dia 28 de dezembro de 2018 no Portal do Simples Nacional > Simples – Serviços > Opção > “Agendamento da Solicitação de Opção pelo Simples Nacional”.</div>
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Não havendo pendências, a solicitação de opção para 2019 já estará confirmada. No dia 01/01/2019, será gerado o registro da opção pelo Simples Nacional, automaticamente.</div>
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Caso sejam identificadas pendências, o agendamento não será aceito. O contribuinte poderá regularizar essas pendências e proceder a um novo agendamento, até 28/12/2018.</div>
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Após este prazo, a empresa ainda poderá solicitar a opção pelo Simples Nacional até 31 de janeiro de 2019, no Portal do Simples Nacional > Simples – Serviços > Opção > “Solicitação de Opção pelo Simples Nacional”.</div>
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É possível realizar o cancelamento do agendamento da opção, no mesmo período do agendamento, por meio de aplicativo disponibilizado no Portal do Simples Nacional.</div>
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Não haverá agendamento para opção pelo SIMEI, sistema de recolhimento em valores fixos mensais dos tributos abrangidos pelo Simples Nacional, devidos pelo Microempreendedor Individual.</div>
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Não haverá agendamento para empresas em início de atividade.</div>
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Veja também, no Guia Tributário Online:</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesnacional.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Aspectos Gerais</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesvalordevido.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Cálculo do Valor Devido</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?fator-r.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Cálculo do Fator “r”</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_cnaeimpedidos.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – CNAE – Códigos Impeditivos à Opção pelo Regime</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_cnaemistos.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – CNAE – Códigos Simultaneamente Impeditivos e Permitidos</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?crt_csosn.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – </a></span><a href="http://www.portaltributario.com.br/guia/clientes/simples_cnaemistos.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">CRT</span></a><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?crt_csosn.html" rel="noopener" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank"> Código de Regime Tributário e CSOSN Código de Situação da Operação no Simples Nacional</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?consorciosimples.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Consórcio Simples</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_inss2.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Contribuição para o INSS</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_patronal.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Contribuição Sindical Patronal</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?fiscalizacaosimples.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Fiscalização</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?sn_icms.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – ICMS – Diferencial de Alíquotas Interestaduais</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_icms_st.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – ICMS – Substituição Tributária</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesganhodecapital.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Imposto de Renda – Ganho de Capital</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_iss.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – ISS – Retenção e Recolhimento</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesobrigacoes.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – O</a><a href="http://www.portaltributario.com.br/guia/clientes/simplesobrigacoes.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">brigações Acessórias</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesopcao.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Opção pelo Regime</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/guia/clientes/simples-parcelamento-2011.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Parcelamento de Débitos – RFB</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrecolhimento.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Recolhimento – Forma e Prazo</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrendimentos.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Rendimentos Distribuídos</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrestituicao.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Restituição ou Compensação</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simples_sublimites.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Sublimites Estaduais – Tabela</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?tabelasimples2009.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Tabelas</a></span></div>
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<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplestributacaocaixa.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional – Tributação por Regime de Caixa</a></span></div>
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<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(238, 238, 238); border-top-style: solid; border-width: 1px 0px 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0.4em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/obras/lucrorealxpresumidoxsimples.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><img border="0" class="" height="183" scale="1.5" src="https://i0.wp.com/www.portaltributario.com.br/obras/capa-lucrorealxpresumido1.jpg" srcset="https://i0.wp.com/www.portaltributario.com.br/obras/capa-lucrorealxpresumido1.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Como certificar-se que o imposto está sendo apurado de maneira correta? Consulte esta obra e veja detalhes importantes! Procedimentos listados e comentados da legislação do imposto de renda. Atualização garantida por 12 meses!" width="140" /></a></td><td align="left" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(238, 238, 238); border-top-style: solid; border-width: 1px 0px 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0.4em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/lucrorealxpresumidoxsimples.htm" style="border: 0px; box-sizing: inherit; color: #a8a6a1; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Lucro Real x Presumido x Simples Nacional</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span style="box-sizing: inherit; font-weight: 700;"><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; outline: 0px; padding: 0px; vertical-align: baseline;">
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<span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/lucrorealxpresumidoxsimples.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Mais informações</a></span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Compare, na prática, os regimes de tributação</span></div>
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<a href="https://portaltributario.websiteseguro.com/pedidos_2017.php#LRPS" rel="noopener" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank"><img alt="Comprar" border="0" height="16" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/button31.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/button31.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Comprar" width="80" /></a><a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=LRPS" rel="noopener" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" class="CToWUd" scale="0" src="https://ci6.googleusercontent.com/proxy/1fSoewCSSrKMawsHcdFR_S3bg3MeHm9qNbfCw-l53Xrlu1gDmU5fHGpGGlOwVxW1d2Gu-ZMqMhNQFjGjqRXz2-G5NbS5iYGYpLetcOD1SzRo265J=s0-d-e1-ft#http://www.portaltributario.net.br/images/download_amostra.png" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" /></a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-3780629088311798252018-11-09T09:20:00.000-02:002018-11-09T09:20:09.369-02:00Investidor-Anjo no Simples Nacional<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
A <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/lei-complementar-155-2016.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_self" title="Lei Complementar 155/2016">Lei Complementar 155/2016</a> criou a figura do investidor-anjo a partir de 1º de Janeiro de 2017.</div>
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Para incentivar as atividades de inovação e os investimentos produtivos, a sociedade enquadrada como microempresa ou empresa de pequeno porte poderá admitir o aporte de capital, que não integrará o <a href="http://www.portaldecontabilidade.com.br/tematicas/capital-social.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">capital social </a>da empresa.</div>
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Esta participação será registrada, contabilmente, no Passivo, em contrapartida à conta do Ativo que registrar a entrada dos recursos, na empresa que recebe os recursos.</div>
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Para o investidor-anjo que faz o aporte, o débito será em conta de Ativo Não Circulante e a crédito da conta que registrar a saída dos recursos.</div>
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As finalidades de fomento a inovação e investimentos produtivos deverão constar do contrato de participação, com vigência não superior a sete anos.</div>
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O aporte de capital poderá ser realizado por pessoa física ou por pessoa jurídica, denominadas investidor-anjo.</div>
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O investidor-anjo:</div>
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I – não será considerado sócio nem terá qualquer direito a gerência ou voto na administração da empresa;</div>
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II – não responderá por qualquer dívida da empresa, inclusive em recuperação judicial, não se aplicando a ele o art. 50 da Lei nº 10.406, de 10 de janeiro de 2002 – Código Civil;</div>
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III – será remunerado por seus aportes, nos termos do contrato de participação, pelo prazo máximo de cinco anos.</div>
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Para fins de enquadramento da sociedade como microempresa ou empresa de pequeno porte, os valores de capital aportado não são considerados receitas da sociedade.</div>
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Ao final de cada período, o investidor-anjo fará jus à remuneração correspondente aos resultados distribuídos, conforme contrato de participação, não superior a 50% (cinquenta por cento) dos lucros da sociedade enquadrada como microempresa ou empresa de pequeno porte.</div>
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O investidor-anjo somente poderá exercer o direito de resgate depois de decorridos, no mínimo, dois anos do aporte de capital, ou prazo superior estabelecido no contrato de participação, e seus haveres serão pagos na forma do art. 1.031 da Lei nº 10.406, de 10 de janeiro de 2002 – Código Civil, não podendo ultrapassar o valor investido devidamente corrigido.</div>
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A emissão e a titularidade de aportes especiais não impedem a fruição do <a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simples Nacional</a>.</div>
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Caso os sócios decidam pela venda da empresa, o investidor-anjo terá direito de preferência na aquisição, bem como direito de venda conjunta da titularidade do aporte de capital, nos mesmos termos e condições que forem ofertados aos sócios regulares.</div>
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Os fundos de investimento poderão aportar capital como investidores-anjos em microempresas e empresas de pequeno porte.</div>
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Veja também, no Guia Contábil Online:</div>
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<a href="http://www.portaldecontabilidade.com.br/cgi-local/guia/clientes/goto.cgi?recursos-recebidos-investidor-anjo.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">RECURSOS RECEBIDOS DE INVESTIDOR-ANJO</a></div>
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<a href="http://www.portaldecontabilidade.com.br/cgi-local/guia/clientes/goto.cgi?comercial/adtofutaumcap.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">ADIANTAMENTOS PARA FUTURO AUMENTO DE CAPITAL</a></div>
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<a href="http://www.portaldecontabilidade.com.br/cgi-local/guia/clientes/goto.cgi?comercial/consorciosimples.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">CONSÓRCIO SIMPLES</a></div>
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<a href="http://www.portaldecontabilidade.com.br/cgi-local/guia/clientes/goto.cgi?comercial/contabilidadepme.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">CONTABILIDADE PARA PEQUENAS E MÉDIAS EMPRESAS – PME</a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-23610071639469316452018-11-09T09:18:00.002-02:002018-11-09T09:18:57.489-02:00Contestação do FAP Vai Até 30/Nov<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
O <a href="http://www.guiatrabalhista.com.br/guia/fap.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">FAP – Fator Acidentário de Prevenção</a> serve para bonificar as empresas que registram acidentalidade menor.</div>
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Pela metodologia do FAP, pagam mais os estabelecimentos que registrarem maiores índices de frequência, gravidade e custo de acidentes ou doenças ocupacionais.</div>
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Quando não for registrado nenhum caso de acidente de trabalho, por exemplo, o estabelecimento pagará a metade da alíquota do <a href="http://www.guiatrabalhista.com.br/trabalhista/gilrat.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Seguro Acidente de Trabalho (SAT)</a>.</div>
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O FAP varia anualmente. É calculado sempre sobre os dois últimos anos de todo o histórico de acidentalidade na Previdência.</div>
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O FAP aplicável às empresas para 2019 está disponível nos sites da Previdência e da Receita Federal do Brasil. O acesso é feito por meio da mesma senha que é utilizada pelas empresas para outros serviços de contribuições previdenciárias.</div>
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O resultado do Fator Acidentário de Prevenção (FAP) 2018, com vigência no próximo ano, poderá ser contestado administrativamente durante todo o mês de novembro (de 1° a 30) por formulário eletrônico disponível nos sites da Previdência e da Receita Federal do Brasil.</div>
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Veja também, no Guia Trabalhista Online:</div>
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<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.guiatrabalhista.com.br/cgi-local/guia/clientes/goto.cgi?fap.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">FAP – Fator Acidentário Previdenciário</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.guiatrabalhista.com.br/cgi-local/guia/clientes/goto.cgi?fap_perguntas_e_respostas.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">RAT – Riscos de Acidente de Trabalho – Perguntas e Respostas</a></li>
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.guiatrabalhista.com.br/cgi-local/guia/clientes/goto.cgi?inns_empresa.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Apuração dos Encargos Mensais Sobre a Folha Pagamento – Restituição ou Compensação</a></li>
</ul>
<table align="center" border="0" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 98%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/100ideias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img alt="Pague menos Imposto usando a Lei a seu favor! Uma coletânea de mais de 100 ideias totalmente práticas para economia de impostos! Linguagem acessível abrange os principais tributos brasileiros, além de conter exemplos que facilitam o entendimento. Clique aqui para mais informações." border="0" class="" height="181" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/obras/imagens/100ide1.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/obras/imagens/100ide1.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Pague menos Imposto usando a Lei a seu favor! Uma coletânea de mais de 100 ideias totalmente práticas para economia de impostos! Linguagem acessível abrange os principais tributos brasileiros, além de conter exemplos que facilitam o entendimento. Clique aqui para mais informações." width="138" /></a></td><td align="left" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/100ideias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">100 Ideias Práticas de Economia Tributária</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
</div>
</span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/100ideias.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Mais informações</a></span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Reduza Legalmente os Tributos a Pagar!</span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<a href="http://www.portaltributario.com.br/pedidos.shtml#100id" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank"><img alt="Comprar" border="0" height="16" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/button31.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/button31.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Comprar" width="80" /></a><a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=100id" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" height="33" scale="1.5" src="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png" srcset="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" width="202" /></a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-29788748077435341662018-11-09T09:17:00.002-02:002018-11-09T09:17:41.958-02:00Parcelamento Pert-SN: Emissão da parcela com redução<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Os contribuintes que fizeram adesão ao <a href="http://www.portaltributario.com.br/guia/pert-sn-parcelamento-simples-nacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Pert-SN</a> e ao Pert-MEI no mês de junho/2018 e que quitaram integralmente os 5% correspondentes à entrada do Programa, até o final de outubro/2018, deverão emitir, a partir de 19 de novembro de 2018, as parcelas com redução, de acordo com a modalidade selecionada no momento da adesão.</div>
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Para os que fizeram a adesão no mês de julho/2018, a emissão da parcela começará em 17 de dezembro de 2018, desde que a entrada tenha sido quitada até o final de novembro/2018.</div>
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Não será possível a alteração da modalidade de parcelamento. O contribuinte terá que confirmar os débitos, mais uma vez, antes de prosseguir para a emissão da parcela.</div>
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Fonte: Portal Simples Nacional – 08.11.2018</div>
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Veja também, no Guia Tributário Online:</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?pert-sn.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Programa Especial de Regularização Tributária</a><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?pert-sn.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"> – Simples Nacional – PERT-SN</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplestributacaocaixa.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Tributação por Regime de Caixa</a></span></div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/cgi-local/guia/clientes/goto.cgi?simplesrecolhimento.html" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Simples Nacional – Recolhimento – Forma e Prazo</a></span></div>
<table align="center" border="0" style="background-color: white; border-spacing: 0px; border: 0px; box-sizing: inherit; color: #5e5e5e; font-family: Arimo, sans-serif; font-size: 20px; margin: 0px 0px 1.6em; max-width: 100%; outline: 0px; padding: 0px; vertical-align: baseline; width: 98%px;"><tbody style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><img alt="Manual do Super Simples, contendo as normas do Simples Nacional - Lei Complementar 123/2006. Contém as mudanças determinadas pela LC 128/2008. Atualização garantida por 12 meses! Clique aqui para mais informações." border="0" class="" height="173" scale="1.5" src="https://i0.wp.com/www.portaltributario.com.br/obras/simplesnacional.jpg" srcset="https://i0.wp.com/www.portaltributario.com.br/obras/simplesnacional.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Manual do Super Simples, contendo as normas do Simples Nacional - Lei Complementar 123/2006. Contém as mudanças determinadas pela LC 128/2008. Atualização garantida por 12 meses! Clique aqui para mais informações." width="132" /></a></td><td align="left" style="border: 1px solid rgba(0, 0, 0, 0.05); box-sizing: inherit; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0.375em; vertical-align: baseline;"><span style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;"><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Manual do Simples Nacional</span></a><span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
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</span><div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="box-sizing: inherit; font-weight: 700;"><a href="http://www.portaltributario.com.br/obras/simplesnacional.htm" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;">Mais informações</a></span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; box-sizing: inherit; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Edição Atualizável 2018/2019</span></div>
<div style="border: 0px; box-sizing: inherit; font-family: inherit; font-size: 17.8px; font-style: inherit; font-weight: inherit; margin-bottom: 1.6em; outline: 0px; padding: 0px; vertical-align: baseline;">
<a href="http://www.portaltributario.com.br/pedidos.shtml#SN" rel="noopener" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" target="_blank"><img alt="Comprar" border="0" height="16" scale="1.5" src="https://i2.wp.com/www.portaltributario.com.br/button31.jpg" srcset="https://i2.wp.com/www.portaltributario.com.br/button31.jpg?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Comprar" width="80" /></a><a href="http://www.portaltributario.net.br/remote.php?0aea2b047aad39876ee181bfe25a542f&w=amObras&a=SN" style="border: 0px; box-sizing: inherit; color: #b54e4e; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; transition: color 0.3s ease-in-out 0s; vertical-align: baseline; word-break: break-word;" title="Veja como a Obra é por dentro, rica em exemplos, textos atualizados, Sumário completo."><img alt="Clique para baixar uma amostra!" height="33" scale="1.5" src="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png" srcset="https://i2.wp.com/www.portaltributario.net.br/images/download_amostra.png?zoom=2 1.5x" style="border: 0px; box-sizing: inherit; height: auto; max-width: 100%;" title="Clique para baixar uma amostra!" width="202" /></a></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-90626086823660163122018-11-08T16:26:00.000-02:002018-11-08T16:26:27.547-02:00Autenticação de Livros Contábeis - PJ não Sujeitas ao Registro do Comércio<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
A autenticação de livros contábeis das pessoas jurídicas não sujeitas ao Registro do Comércio, exigível para fins tributários, de acordo com o disposto no § 4º do art. 258 do Decreto nº 3.000, de 26 de março de 1999 (<a href="http://www.portaltributario.com.br/rir.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Regulamento do Imposto de Renda</a>), poderá ser feita pelo <a href="http://www.portaldecontabilidade.com.br/noticias/sped.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Sistema Público de Escrituração Digital – Sped</a>, instituído pelo Decreto nº 6.022, de 22 de janeiro de 2007, por meio da apresentação de <a href="http://www.portaltributario.com.br/guia/escrituracaocontabildigital.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">escrituração contábil digital</a>, na forma estabelecida pela Secretaria da Receita Federal do Brasil do Ministério da Fazenda.</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
A autenticação dos livros contábeis digitais será comprovada pelo recibo de entrega emitido pelo Sped, dispensada qualquer outra forma de autenticação.</div>
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Serão considerados autenticados os livros contábeis transmitidos ao Sped até 07.11.2018, ainda que não analisados pelo órgão de registro, desde que apresentada a escrituração contábil digital correspondente.</div>
<div style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; margin-bottom: 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
Base: <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/decreto-9555-2018.htm" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_self" title="Decreto 9.555/2018">Decreto 9.555/2018</a>.</div>
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Veja também, no Guia Contábil Online:</div>
<ul style="background-color: white; border: 0px; box-sizing: inherit; color: #444340; font-family: "Source Sans Pro", Helvetica, sans-serif; font-size: 18px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 1.6em 1.6em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<li style="border: 0px; box-sizing: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.portaldecontabilidade.com.br/cgi-local/guia/clientes/goto.cgi?societaria/procedimentosDNRC.html" style="border: 0px; box-sizing: inherit; color: #15b6b8; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">PROCEDIMENTOS PARA A VALIDADE E EFICÁCIA DOS INSTRUMENTOS DE ESCRITURAÇÃO</a></li>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-22594359418756588962018-11-08T16:24:00.002-02:002018-11-08T16:24:50.826-02:00INSS sobre Aviso Prévio pode ser compensado<div style="background-color: white; border: 0px; color: #404040; font-family: "Source Sans Pro", Arial, sans-serif; font-size: 20px; margin-bottom: 1.5em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
O Superior Tribunal de Justiça (STJ), ao julgar o Recurso Especial nº 1.230.957/RS, no âmbito da sistemática do art. 543-C do Código de Processo Civil (CPC), afastou a incidência das contribuições sociais previdenciárias sobre o <a href="http://www.guiatrabalhista.com.br/guia/aviso_previo.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">aviso prévio indenizado</a>.</div>
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Em razão do disposto no art. 19 da Lei nº 10.522, de 2002, na Portaria Conjunta PGFN/RFB nº 1, de 2014, e na Nota PGFN/CRJ nº 485, de 2016, a Secretaria da Receita Federal do Brasil (RFB) encontra-se vinculada ao referido entendimento.</div>
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Entretanto, a jurisprudência vinculante não alcança o reflexo do <a href="http://www.guiatrabalhista.com.br/guia/aviso_previo.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="aviso prévio">aviso prévio</a> indenizado no 13º salário (gratificação natalina), por possuir natureza remuneratória, conforme precedentes do próprio STJ.</div>
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<span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: 700; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Compensação</span></div>
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A pessoa jurídica que apurar crédito relativo à <a href="http://www.guiatrabalhista.com.br/guia/tabela_inss_empregados.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="contribuição previdenciária">contribuição previdenciária</a> patronal, poderá utilizá-lo na compensação de contribuições previdenciárias correspondentes a períodos subsequentes, ou requerer a restituição nos termos do <a href="http://www.normaslegais.com.br/legislacao/parecer-normativo-cosit-1-2017.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">Parecer Normativo Cosit/RFB nº 1, de 31 de março de 2017</a>.</div>
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Bases: Lei nº 10.522, de 2002, art. 19, inciso V; Portaria Conjunta PGFN/RFB nº 1, de 2014, art. 3º; Nota PGFN/CRJ nº 485, de 2016 e <a class="escolhida" href="http://www.normaslegais.com.br/legislacao/solucao-de-consulta-disit-srrf-1037-2017.htm" style="border: 0px; color: #e1122a; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;" target="_self" title="Solução de Consulta Disit/SRRF 1.037/2017">Solução de Consulta Disit/SRRF 1.037/2017.</a></div>
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<span style="border: 0px; color: maroon; font-family: inherit; font-size: x-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Psiu! Sua contabilidade pode conter muito $$$!</span></div>
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Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0tag:blogger.com,1999:blog-507987626136459425.post-89413159557317389012018-11-08T16:23:00.002-02:002018-11-08T16:23:28.024-02:00Boletim Jurídico 08.11.2018<b style="background-color: white; color: #4c4c4c; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 15px;"><b>NORMAS LEGAIS</b><br /><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fmapajuridico.wordpress.com%2F2018%2F11%2F05%2Fnormas-legais-editadas-outubro-2018%2F&t=NjVhMzllOTRmZjVmNWE1Yjc2ZWY0MzdiYmQxNWM3NzA1OGU2Y2MxNiw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Normas Legais Editadas – Outubro/2018</a><br /><b>ENFOQUES</b><br /><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fguiatributario.net%2F2018%2F11%2F07%2Freceita-publica-nota-polemica-sobre-exclusao-do-icms-na-base-de-calculo-do-pis-e-cofins%2F&t=N2Y0YzI3ZjM4NmNkZGY5NjBhZTA2ZTM3MWE2YWU2NzU4ZWVkMzA0MCw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Receita Publica Nota Polêmica sobre Exclusão do ICMS na Base de Cálculo do PIS e COFINS</a><br /><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fmapajuridico.wordpress.com%2F2018%2F11%2F07%2Finss-sobre-aviso-previo-pode-ser-compensado%2F&t=YTgwMTk3ZWM2NDFiNDk1ZDk5M2IwNTU1YjM0MjI3NjE3NWRlMDY3NCw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">INSS Sobre Aviso Prévio Pode Ser Compensado</a><br /><b>TRABALHISTA</b><br /><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fmapajuridico.wordpress.com%2F2018%2F11%2F06%2Fcompensacao-de-horas-extras-no-proprio-mes-suprime-o-adicional%2F&t=YzRiNTE5NmE2MmE0NTQ2MTU2NzZiNWFlOGFmNWE2NTJjODdlM2MyNSw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Compensação de Horas Extras no Próprio Mês Suprime o Adicional</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fobrigacoes%2Fagendatrabalhistaobrigacoes1118.htm&t=OWRlMzM4NjBiZjQyNjk0ZmM4OWU4OTAzMDk4NDhlNWQ0NDU1OTk5NSw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Agenda Trabalhista e Previdenciária – Novembro/2018</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fguia%2F13_1parcela.htm&t=NWZkNTMwNDhiZGFhY2I3NmExMThjMzg4NWUxYTg4OGJmOTRjOGVhMiw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">13º Salário – Cálculo da 1ª Parcela</a><br /><b>TRIBUTÁRIO</b><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Ftributos%2Ficms.html&t=OTFlOWJhOTdkMDVkNzgyNWFhNzNlYTY0M2I2OWI0ODZkOWJjZDAyNSw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">ICMS – Competência – Incidências – Fato Gerador</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fnoticias%2Flucroreal_presumido.htm&t=OThkY2I4ZDYzYmJiMTYxZDI3NWU5YmFiNmU0YjI3MDk5OTEyZjVmMyw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Lucro Real, Presumido ou Simples?</a><br /><b>ARTIGOS E TEMAS</b><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fartigos%2Fcsll-isencoes.htm&t=ZmE0NjRlYmMxMmMzMDZhOWRkNGYwOGQ0MGYwZTU3MTAwM2IyYWMzNiw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">IRPJ e CSLL – Isenções – Entidades do Terceiro Setor</a><br /><a href="https://t.umblr.com/redirect?z=https%3A%2F%2Fdestaquesempresariais.wordpress.com%2F2018%2F11%2F07%2Fvale-a-pena-investir-em-franquias%2F&t=OWZlYjk5ZTU3ZDZkZGY0NjYzZjM2Njc0NWJkOTI2NzFhN2JkYzdhOCw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Vale a Pena Investir em Franquias?</a><br /><b>MAPA JURÍDICO</b><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fguia%2Fclientes%2Fcooperativas-credito.htm&t=ODkxMDcxZGI5NTZmZDViNDc5MjZhYzk2ODNjZjIxYjc2YzAyOGFhMSw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Cooperativas de Crédito</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fguia%2Fclientes%2Fdireito-das-obrigacoes.htm&t=YjQ1N2U3MjMyNWUzNzIwYWI5MWFhYWJiMDJiM2ZjMzlmYjFhNzA1MCw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Direito das Obrigações</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fguia%2Fclientes%2Fnormas-gerais-no-transporte-rodoviario-de-passageiros.htm&t=NzI5NDdmYWVhNjNlNWM4YTM4OGJlYzAyMDcwYTM0MDVmOGFlNzBmNCw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Transporte Rodoviário de Passageiros – Normas Gerais</a><br /><b>PUBLICAÇÕES PROFISSIONAIS ATUALIZÁVEIS</b><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.guiatrabalhista.com.br%2Fcipa.htm&t=OTI0YjE5OTRiYWRkOTU2YzVjM2ZhM2U3NzNlNDVhYmY1ZGVmNTljYSw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Manual da CIPA</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.normaslegais.com.br%2Fobras%2Frecuperacao-judicial.htm&t=NTE5NDc1NTQzOTAyZmU4OWRjNzljMmJkYThjNmFjYTU2YmY1ZDI0Nyw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Recuperação Judicial Gestão Operacional e Jurídica</a><br /><a href="https://t.umblr.com/redirect?z=http%3A%2F%2Fwww.portaltributario.com.br%2Fobras%2Fipi-planejamento-tributario.htm&t=ZDBiOWZhMWI3MTBjZTIwZGYxZmJlMmFiMTMwY2I5OTk4Y2U0N2I3Yiw5c3RFUGZUeg%3D%3D&b=t%3ArYxKar7aWUC64bFcoEAx4w&p=https%3A%2F%2Fportaltributario.tumblr.com%2Fpost%2F179889357330%2Fboletim-jur%C3%ADdico-08112018&m=1" style="border: 0px; color: #4ea3d0; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px 1px; text-decoration-line: none; vertical-align: baseline;" target="_blank">Planejamento Tributário – IPI</a></b>Juliohttp://www.blogger.com/profile/11443690134107032892noreply@blogger.com0