SOLUÇÃO DE CONSULTA Nº 47, DE 22 DE JUNHO DE 2020
Data | 22 Junho 2020 |
Páginas | 66-66 |
Data de publicação | 25 Junho 2020 |
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 47, DE 22 DE JUNHO DE 2020
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
CONCESSIONÁRIAS, PERMISSIONÁRIAS E AUTORIZADAS. SETOR DE ENERGIA ELÉTRICA. ATIVIDADE DE GERAÇÃO. DEPRECIAÇÃO. TAXA APLICÁVEL.
Até o advento da Lei nº 12.973, de 13 de maio de 2014, as empresas concessionárias de serviços de energia elétrica, para fins fiscais, deveriam utilizar as taxas de depreciação determinadas pela legislação regulatória, nos termos da IN SRF 02, de 1969.
A partir da Lei nº 12.973, de 13 de maio de 2014, aplica-se o disposto nos §§1º, 15 e 16 do art. 57 da Lei nº 4.506, de 30 de novembro de 1964, a nova disciplina das depreciações fiscais que revogou o tratamento previsto pela IN SRF 02, de 1969.
Por força do art. 37 da Lei nº 11.196, de 21 de novembro de 2005, as empresas concessionárias, permissionárias e autorizadas de geração de energia elétrica podem, para fins fiscais, utilizar a taxa de depreciação fixadas pela RFB, para bens novos, adquiridos ou construídos, destinados a empreendimentos cuja concessão, permissão ou autorização tenha sido outorgada a partir de 22 de novembro de 2005 até 31 de dezembro de 2018.
Dispositivos Legais: Decreto-Lei nº 4.657, de 1942, art. 2º; Lei nº 4.506, de 1964, art. 57; Lei nº 9.074, de 1995, art. 4º, § 5º; Lei nº 11.196, de 2005, art. 37; Lei nº 12.973, de 2014, art. 40; Decreto nº 54.937, de 1964; IN nº 1.700, de 2017, art. 61; IN SRF nº 02, de 1969; PN CST nº 153, de 1975.
Assunto: Normas de Administração Tributária
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