SOLUÇÃO DE CONSULTA Nº 5.009, DE 24 DE AGOSTO DE 2023
Páginas | 60-60 |
Data de publicação | 04 Setembro 2023 |
Data | 24 Agosto 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=04/09/2023&jornal=515&pagina=60 |
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 5ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 5.009, DE 24 DE AGOSTO DE 2023
Assunto: Contribuição Social sobre o Lucro Líquido - CSLL
RESULTADO PRESUMIDO. AUXÍLIO DIAGNÓSTICO E TERAPIA.
Para fins de aplicação do percentual de presunção de 12% (oito por cento), a ser aplicado sobre a receita bruta auferida pela pessoa jurídica com vistas à determinação da base de cálculo da CSLL apurada na forma do resultado presumido, consideram-se serviços de auxílio diagnóstico e terapia aqueles previstos na Atribuição 4 da RDC Anvisa nº 50, de 2002, dentre os quais encontra-se o serviço de imagenologia e o diagnóstico por métodos gráficos, inclusive exames de ultrassonografia, mamografia, ecocardiograma e densitometria óssea.
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 114, DE 2019.
Dispositivos Legais: Lei nº 9.249, de 1995, art. 15, caput, § 1º, III, "a", § 2º e art. 20, caput; Lei nº 9.430, de 1996, art. 29, I...
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