SOLUÇÃO DE CONSULTA Nº 3.011, DE 7 DE JULHO DE 2023
Páginas | 38-38 |
Data de publicação | 10 Julho 2023 |
Data | 07 Julho 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=10/07/2023&jornal=515&pagina=38 |
Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Superintendência Regional da Receita Federal do Brasil 3ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 3.011, DE 7 DE JULHO DE 2023
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO PRESUMIDO. SERVIÇOS DE SAÚDE. PERCENTUAL DE PRESUNÇÃO REDUZIDO. REQUISITOS.
A partir de 1º de janeiro de 2009, para efeito de determinação da base de cálculo do IRPJ devido pela pessoa jurídica tributada com base no lucro presumido, aplica-se o percentual de 8% (oito por cento) sobre a receita bruta decorrente da prestação de serviços hospitalares e da prestação dos serviços de auxílio diagnóstico e terapia listados na "Atribuição 4: Prestação de Atendimento ao Apoio ao Diagnóstico e Terapia" da Resolução RDC Anvisa nº 50, de 21 de fevereiro de 2002, desde que a prestadora dos serviços seja organizada sob a forma de sociedade empresária (de direito e de fato) e atenda às normas da Agência Nacional de Vigilância Sanitária (Anvisa).
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT N° 114, DE 26 DE MARÇO DE 2019.
Dispositivos Legais: Lei nº 9.249, de 1995, art. 15, caput, § 1º, III, "a", e § 2º; Lei nº 9.430, de 1996, art. 25, I; Lei nº 10.406, de 2002 (Código Civil), art. 966 e 982; Lei nº 11.727, de 2008, arts. 29 e 41, VI; Instrução Normativa RFB nº 1.234, de 2012, arts. 30, 31 e 38, II; Instrução Normativa RFB nº 2.058, de 2021, art.33; Instrução Normativa RFB nº 1.700, de 2017, art. 33, § 1º, II, "a", §§ 3º e 4º, art. 215, § 2º; Solução de Divergência Cosit nº 11, de 28 de agosto de 2012; Resolução RDC Anvisa nº 50, de 2002.
Assunto: Contribuição Social sobre o Lucro Líquido (CSLL)
LUCRO PRESUMIDO. SERVIÇOS DE...
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