SOLUÇÃO DE CONSULTA Nº 10.001, DE 31 DE MARÇO DE 2020
Páginas | 49-49 |
Data de publicação | 06 Maio 2020 |
Data | 31 Março 2020 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Superintendência Regional da 10ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 10.001, DE 31 DE MARÇO DE 2020
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO PRESUMIDO. SERVIÇOS ODONTOLÓGICOS. PERCENTUAL DE PRESUNÇÃO DE LUCRO.
Aplica-se a presunção de 32% sobre a receita bruta dos serviços odontológicos em geral para fins de composição da base de cálculo do IRPJ apurado na forma do Lucro Presumido.
A partir de 1° de janeiro de 2009, para efeito de determinação da base de cálculo do IRPJ devido pela pessoa jurídica tributada com base no lucro presumido, aplica-se o percentual de 8% sobre a receita bruta decorrente da prestação de serviços de auxílio diagnóstico e terapia listados na "Atribuição 4: Prestação de Atendimento ao Apoio ao Diagnóstico e Terapia" da Resolução RDC Anvisa n° 50, de 21 de fevereiro de 2002, mesmo que executadas no âmbito das atividades odontológicas e desde que as receitas sejam segregadas entre si. Também é condição para a aplicação dessa presunção de 8% que as prestadoras dos serviços sejam organizadas sob a forma de sociedade empresária (de direito e de fato) e atendam às normas da Agência Nacional de Vigilância Sanitária (Anvisa).
Aplica-se a presunção de 32% sobre a receita bruta decorrente da prestação de serviços de auxílio diagnóstico e terapia com a utilização de ambiente de terceiros.
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE DIVERGÊNCIA COSIT N° 3, DE 31 DE MAIO DE 2019.
Dispositivos Legais: Lei n° 9.249, de 26 de dezembro de 1995, art. 15, caput, § 1°, inciso III, alínea "a", e § 2°; Lei n° 9.430, de 27 de dezembro de 1996, art. 25,...
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