SOLUÇÃO DE CONSULTA Nº 3.008, DE 19 DE JULHO DE 2022
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=28/07/2022&jornal=515&pagina=77 |
Data de publicação | 28 Julho 2022 |
Data | 19 Julho 2022 |
Páginas | 77-77 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Superintendência Regional da 3ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 3.008, DE 19 DE JULHO DE 2022
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
SERVIÇOS HOSPITALARES. LUCRO PRESUMIDO.
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.
Contribuinte com natureza jurídica de sociedade simples carece do caráter empresarial e não pode beneficiar-se dos referidos percentuais.
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT DE Nº 162, DE 24 DE JUNHO DE 2014.
Dispositivos Legais: Art. 15, caput e §§ 1º, III, "a" e 2º, da Lei nº 9.249, de 1995, com a redação da Lei nº 11.727, de 2008; ADI RFB nº 19, de 2007 e Instrução Normativa RFB nº 1.234, de 2012, arts. 30 e 31 e Código Civil, arts. 966 e 982.
Assunto: Contribuição Social sobre o Lucro Líquido - CSLL
SERVIÇOS HOSPITALARES. LUCRO PRESUMIDO.
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...
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