Eventos-Notícias
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Os incentivos fiscais da Medida Provisória 252, também conhecida como "MP do Bem", que perderam sua eficácia em 13/10/2005, tiveram seus efeitos restaurados pela Lei 11.196/05.
1 - Através desta lei foi instituído o REPES (Regime Especial de Tributação para a Plataforma de Exportação de Serviços de Tecnologia da Informação). Os beneficiários são as pessoas jurídicas que exercem exclusivamente as atividades de desenvolvimento de software ou de prestação de serviços de tecnologia da informação, cumulativamente ou não, e que, por ocasião da sua opção pelo REPES, assumam compromisso de exportação igual ou superior a 80% (oitenta por cento) de suas receitas brutas anuais de venda de bens e serviços.
2 - Outro programa instituído é o RECAP (Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras), sendo beneficiária a pessoa jurídica preponderantemente exportadora, assim considerada aquela cuja receita bruta decorrente de exportação para o exterior, no ano-calendário imediatamente anterior à adesão ao RECAP, houver sido igual ou superior a 80% (oitenta por cento) de sua receita bruta total de venda de bens e serviços no período e que assuma compromisso de manter esse percentual de exportação durante o período de dois anos.
Em qualquer dos casos a adesão a qualquer dos regimes especiais fica condicionada à regularidade fiscal da pessoa jurídica relativamente aos tributos administrados pela Receita Federal do Brasil.
E ainda, tais programas não se aplicam às pessoas jurídicas optantes pelo SIMPLES e as que tenham suas receitas, no todo ou em parte, submetidas ao regime de incidência cumulativa da Contribuição para o PIS/Pasep e da Cofins.
3 - Foi instituído também o Regime Aduaneiro Especial de Importação de embalagens. Somente poderá habilitar-se a pessoa jurídica comercial que importe as embalagens para revendê-las diretamente à pessoa jurídica industrial. Cabe ressaltar que a pessoa jurídica industrial será responsável solidária com a pessoa jurídica comercial importadora com relação ao pagamento da Contribuição para o PIS/Pasep-Importação e da Cofins-Importação.
4 - Também...
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