SOLUÇÃO DE CONSULTA Nº 209, DE 16 DE DEZEMBRO DE 2021
| Data de publicação | 29 Dezembro 2021 |
| Data | 16 Dezembro 2021 |
| Páginas | 30-30 |
| 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 |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 209, DE 16 DE DEZEMBRO DE 2021
Assunto: Imposto sobre a Renda Retido na Fonte - IRRF
ABONO PECUNIÁRIO. TERÇO CONSTITUCIONAL.
O abono pecuniário de férias de que trata o art. 143 da Consolidação das Leis do Trabalho, aprovada pelo Decreto-Lei nº 5.452, de 1º de maio de 1943, tem a sua tributação pelo imposto sobre a renda afastada em decorrência de jurisprudência pacífica do Superior Tribunal de Justiça, reconhecida pelo Ato Declaratório PGFN nº 6, de 16 de novembro de 2006.
O adicional constitucional de férias (terço...
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