SOLUÇÃO DE CONSULTA Nº 5.013, DE 2 DE OUTUBRO DE 2023
Páginas | 33-33 |
Data de publicação | 08 Novembro 2023 |
Data | 02 Outubro 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=08/11/2023&jornal=515&pagina=33 |
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 |
Section | DO1 |
SOLUÇÃO DE CONSULTA Nº 5.013, DE 2 DE OUTUBRO DE 2023
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO PRESUMIDO. SERVIÇOS DE SAÚDE. PERCENTUAL DE PRESUNÇÃO REDUZIDO. REQUISITOS.
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). O não atendimento desses requisitos importa a aplicação do percentual de 32% (trinta e dois por cento) sobre a receita bruta da prestação dos serviços.
Não são considerados serviços hospitalares as atividades que não possuam custos diferenciados das simples consultas médicas.
No caso de atividade médica ambulatorial com recursos para realização de procedimentos cirúrgicos, cabe a segregação, nas notas fiscais, da parcela da receita atribuível às consultas e da parcela atribuível às cirurgias, de modo a ser atribuído o percentual de presunção do lucro correspondente a cada atividade.
Dispositivos Legais: Lei nº 9.249, de 1995, art. 15, caput, §§ 1º, inciso III, alínea "a", e 2º; Lei nº 9.430, de 1996, art. 25, inciso I; Lei nº...
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