SOLUÇÃO DE CONSULTA Nº 100, DE 15 DE MAIO DE 2023
| Páginas | 23-23 |
| Data de publicação | 12 Junho 2023 |
| Data | 15 Maio 2023 |
| Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=12/06/2023&jornal=515&pagina=23 |
| Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 100, DE 15 DE MAIO DE 2023
Assunto: Contribuição para o Financiamento da Seguridade Social - Cofins
REGIME DE APURAÇÃO. ESTABELECIMENTOS HOTELEIROS OU SIMILARES. OUTROS SERVIÇOS. TAXA DE HOSPITALIDADE. PROPRIETÁRIOS DE FLATS. NÃO CUMULATIVIDADE.
A receita de serviços de hotelaria, a que se refere o inciso XXI do art. 10 da Lei nº 10.833, de 29 de dezembro de 2003, sujeita ao regime de apuração cumulativa da Cofins, compreende somente a receita proveniente da diária paga e dos serviços cobrados independentemente de sua utilização efetiva pelos hóspedes em razão de contrato de hospedagem. Já a receita decorrente da prestação de outros serviços pelos estabelecimentos hoteleiros ou similares, a exemplo da "taxa de hospitalidade" , devida pelos proprietários dos flats, por não se enquadrar na definição de receita de serviço de hotelaria, dada pela Portaria Interministerial nº 33, de 03 de março de 2005, submete-se ao regime de apuração não cumulativa da Cofins.
Dispositivos Legais: Lei nº 10.833, de 2003, artigos 10, inciso XXI, 15, inciso V; Lei nº 11.771, de 2008, artigo 23; Portaria Interministerial dos Ministérios da Fazenda e do Turismo nº 33, de 2005, artigos 1º, 2º, inciso II, e 4º.
Assunto: Contribuição para o Pis/Pasep
REGIME DE APURAÇÃO. ESTABELECIMENTOS HOTELEIROS OU SIMILARES. OUTROS...
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