SOLUÇÃO DE CONSULTA Nº 6.001, DE 27 DE JANEIRO DE 2022
Data de publicação | 11 Março 2022 |
Páginas | 26-26 |
Data | 27 Janeiro 2022 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Superintendência Regional da 6ª Região Fiscal,Divisão de Tributação |
Section | DO1 |
SOLUÇÃO DE CONSULTA Nº 6.001, DE 27 DE JANEIRO DE 2022
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO PRESUMIDO. SERVIÇOS ODONTOLÓGICOS. ATIVIDADE DE IMAGENOLOGIA. PERCENTUAL DE PRESUNÇÃO DE LUCRO.
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% sobre a receita bruta decorrente da prestação de 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, mesmo que executadas no âmbito das atividades odontológicas e desde que as receitas sejam segregadas entre si. Também é condição para a aplicação dessa presunção de 8% que as prestadoras dos serviços sejam organizadas sob a forma de sociedade empresária (de direito e de fato) e atendam às normas da Agência Nacional de Vigilância Sanitária (Anvisa).
SOLUÇÃO DE CONSULTA VINCULADA À SOLUÇÃO DE DIVERGÊNCIA Nº 3, DE 31 DE MAIO 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 1.700, de 2017, art. 33, § 1º, II, "a", §§ 3º e 4º, art. 215, § 2º; Resolução RDC Anvisa nº 50, de 2002.
Assunto: Contribuição Social sobre o Lucro Líquido - CSLL
RESULTADO...
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