SOLUÇÃO DE CONSULTA Nº 5.005, DE 3 DE MAIO DE 2021
| Data de publicação | 13 Maio 2021 |
| Data | 03 Maio 2021 |
| Páginas | 311-311 |
| Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Superintendência Regional da 5ª Região Fiscal,Divisão de Tributação |
| Section | DO1 |
SOLUÇÃO DE CONSULTA Nº 5.005, DE 3 DE MAIO DE 2021
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
SERVIÇOS HOSPITALARES. AUXÍLIO DIAGNÓSTICO E TERAPIA. LUCRO PRESUMIDO. PERCENTUAL DE PRESUNÇÃO.
Para fins de aplicação do percentual de presunção de 8% (oito por cento), a ser aplicado sobre a receita bruta auferida pela pessoa jurídica com vistas à determinação da base de cálculo do IRPJ apurado na forma do lucro presumido, consideram-se serviços hospitalares aqueles que se vinculam às atividades desenvolvidas pelos hospitais, voltados diretamente à promoção da saúde, prestados pelos estabelecimentos assistenciais de saúde que desenvolvem as atividades previstas nas atribuições 1 a 4 da RDC Anvisa nº 50, de 2002, já os serviços de auxílio diagnóstico e terapia são aqueles previstos na Atribuição 4 da RDC Anvisa nº 50, de 2002.
É necessário que a pessoa jurídica atenda às normas da Anvisa, devendo dispor de ambientes desenvolvidos de acordo com o item 3 da Parte II da Resolução RDC nº 50, de 21 de fevereiro de 2002, cuja comprovação deve ser feita mediante alvará da vigilância sanitária estadual ou municipal.
Os referidos percentuais não se aplicam à pessoa jurídica que não esteja organizada de fato e de direito como sociedade empresária; aos serviços prestados com utilização de ambiente de terceiro, dentre os quais os serviços prestados em unidades hospitalares de terceiros; e à pessoa jurídica prestadora de serviço médico ambulatorial com recursos para realização de exames complementares e serviços médicos prestados em...
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