Isenção do imposto de renda
Autor | Lílian Maial Tavares - Sonia Maria Rodrigues de Andrade |
Ocupação do Autor | Médica Perita da Gerência de Perícias Médicas da Prefeitura da cidade do Rio de Janeiro - Médica Perita do Órgão Pericial da Prefeitura da cidade do Rio de Janeiro |
Páginas | 136-138 |
Page 136
Em 1988 => Lei n. 7.713/1988 - Art. 6º, inciso XIV. Ficam isentos de tributação na fonte os proventos de aposentadoria ou reforma motivados por acidente em serviço e os percebidos pelos portadores de moléstia profissional, tuberculose ativa, alienação mental, neoplasia maligna, cegueira, hanseníase, paralisia irreversível e incapacitante, cardiopatia grave, doença de Parkinson, espondiloartrose anquilo-sante, nefropatia grave, estados avançados da doença de Paget (osteíte deformante), síndrome da imunodeficiência adquirida, com base na conclusão da medicina especializada, mesmo que a doença tenha sido contraída depois da aposentadoria ou reforma.
Em 1992 => Lei n. 8.541/1992 - Art. 47. acrescentou a esclerose-múltipla e a contaminação por radiação no rol das patologias constantes da Lei n. 7.713/ 1988, e determinou a concessão do benefício de isenção mesmo que a doença tenha sido contraída depois da aposentadoria ou reforma.
Em 1995 => Lei n. 9.250/1995 - Art. 30. Determinou que, a partir de 1º de janeiro de 1996, para efeito do reconhecimento de novas isenções, a moléstia
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deverá ser comprovada mediante laudo pericial emitido por serviço médico oficial, da União, dos Estados, do Distrito Federal e dos Municípios.
§ 1º O serviço médico oficial fixará o prazo de validade do laudo pericial, no caso de moléstias passíveis de controle.
§ 2º Na relação das moléstias a que se refere o inciso XIV do art. 6º da Lei n. 7.713, de 22 de dezembro de 1988, com a redação dada pelo art. 47, da Lei n. 8.541, de 23 de dezembro de 1992, fica incluída a fibrose cística (mucoviscidose).
Em 2004 => Lei n. 11.052/2004 - incluiu a hepatopatia grave.
Para fins de Isenção do Imposto de Renda na fonte, a doença deverá ser atestada em laudo pericial. A perícia fixará o prazo de validade do laudo pericial, marcando reavaliação, nos casos de doenças passíveis de controle e/ou recuperação (art. 30, § 1º, da Lei n. 9.250/1995).
O laudo pericial deverá conter o nome da doença conforme especificada em Lei, bem como a data em que a enfermidade foi comprovada por relatório, exames e/ou cirurgia, devendo ser especificada a data de início da doença.
No caso de pensionista, exclui-se a moléstia profissional.
A isenção de imposto de renda é exclusiva aos proventos de aposentadoria, reforma ou pensão, não podendo ser isentos os servidores que não estejam...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Manual Prático de Perícia Médica Administrativa
- Apresentação
- Prefácio
- O que é perícia médica
- Perícia médica administrativa
- O médico perito e o código de ética médica
- A relação do perito com o médico assistente
- As licenças médicas
- Critérios de enquadramento para vagas de pessoas com deficiência em exame admissional
- Exame admissional
- Readaptação
- Aposentadoria por invalidez
- Isenção do imposto de renda
- Reversão, reintegração, estágio probatório e termos correlatos
- Redução de carga horária, salário família e pensão para dependente inválido
- Exercícios práticos
- Referências bibliográficas
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