SOLUÇÃO DE CONSULTA Nº 3.036, DE 19 DE JULHO DE 2019
| Data | 19 Julho 2019 |
| Páginas | 140-140 |
| Data de publicação | 26 Julho 2019 |
| Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Superintendência Regional da 3ª Região Fiscal,Divisão de Tributação |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 3.036, DE 19 DE JULHO DE 2019
ASSUNTO: IMPOSTO SOBRE A RENDA DE PESSOA FÍSICA - IRPF - TABELIÃO. REGISTRADOR. INTERINIDADE. RENDIMENTOS. TRIBUTAÇÃO. CARNÊ-LEÃO.
Os rendimentos auferidos pelo tabelião e/ou pelo registrador, mesmo na condição de interino ou de responsável pelo expediente da serventia enquanto esta não for provida, são caracterizados como rendimentos do trabalho não assalariado e estão sujeitos ao pagamento mensal obrigatório do imposto sobre a renda (carnê-leão), obedecidos os critérios de apuração e o limite máximo fixado para a remuneração (90,25% dos subsídios dos Ministros do Supremo Tribunal Federal) pelo órgão de controle competente.
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA N.º 55 - COSIT, DE 19 DE...
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