SOLUÇÃO DE CONSULTA Nº 2.005, DE 29 DE MARÇO DE 2019
Páginas | 24-24 |
Data de publicação | 24 Abril 2019 |
Data | 29 Março 2019 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Superintendência Regional da 2ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 2.005, DE 29 DE MARÇO DE 2019
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO PRESUMIDO. SERVIÇOS HOSPITALARES. IMAGENOLOGIA.
A partir de 01/01/2009, além dos serviços hospitalares, é possível a utilização do percentual de 8% para apuração da base de cálculo do IRPJ, pela sistemática do lucro presumido, em relação às atividades de auxílio diagnóstico e terapia, patologia clínica, imagenologia, anatomia patológica e citopatologia, medicina nuclear e análises e patologias clínicas, desde que a prestadora dos serviços seja organizada sob a forma de sociedade empresária e atenda às normas da Anvisa.
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 371, DE 18 DE DEZEMBRO DE 2014.
Dispositivos Legais: Lei nº 9.249, de 1995, art. 15, caput e §§ 1º, III, "a" e 2º, com a redação da Lei nº 11.727, de 2008; ADI RFB nº 19, de 2007; Instrução Normativa RFB nº 1.234, de 2012, arts. 30 e 31.
Assunto: Contribuição Social sobre o Lucro Líquido - CSLL
LUCRO PRESUMIDO. SERVIÇOS HOSPITALARES. IMAGENOLOGIA.
A partir de 01/01/2009, além dos serviços hospitalares, é possível a utilização do percentual de 12% para apuração da base de cálculo da CSLL, pela sistemática do lucro presumido, em relação às atividades de auxílio diagnóstico e terapia, patologia clínica, imagenologia, anatomia patológica e citopatologia...
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