SOLUÇÃO DE CONSULTA Nº 183, DE 7 DE DEZEMBRO DE 2021
Data de publicação | 15 Dezembro 2021 |
Páginas | 88-88 |
Data | 07 Dezembro 2021 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
Section | DO1 |
SOLUÇÃO DE CONSULTA Nº 183, DE 7 DE DEZEMBRO DE 2021
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO REAL. CRÉDITOS DECORRENTES DE DECISÃO JUDICIAL. INDÉBITO TRIBUTÁRIO. UTILIZAÇÃO NA COMPENSAÇÃO DE DÉBITOS. RECONHECIMENTO DA RECEITA.
O indébito tributário de Contribuição para o PIS/Pasep e de Cofins e os juros de mora sobre ele incidentes até a data do trânsito em julgado devem ser oferecidos à tributação do IRPJ no trânsito em julgado da sentença judicial que já define o valor a ser restituído.
Na hipótese de compensação de indébito decorrente de decisões judiciais transitadas em julgado nas quais em nenhuma fase do processo foram definidos pelo juízo os valores a serem restituídos, é na entrega da primeira Declaração de Compensação, na qual se declara sob condição resolutória o valor integral a ser compensado, que o indébito e os juros de mora sobre ele incidentes até essa data devem ser oferecidos à tributação pelo IRPJ.
PAGAMENTO MENSAL COM BASE NA RECEITA BRUTA E ACRÉSCIMOS OU COM BASE NO BALANÇO OU BALANCETE DE SUSPENSÃO OU REDUÇÃO.
A pessoa jurídica sujeita ao pagamento mensal do IRPJ deve computar os créditos referentes ao indébito tributário de Contribuição para o PIS/Pasep e de Cofins e os juros de mora sobre ele incidentes na base de cálculo desses tributos no mês em que ocorrer o trânsito em julgado da decisão judicial que já define o valor a ser restituído ou no mês da entrega da primeira Declaração de Compensação, na qual se declara sob condição resolutória o valor integral a ser compensado, na hipótese...
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