SOLUÇÃO DE CONSULTA Nº 7, DE 3 DE JANEIRO DE 2019
| Páginas | 55-55 |
| Data | 03 Janeiro 2019 |
| Data de publicação | 30 Janeiro 2019 |
| Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 7, DE 3 DE JANEIRO DE 2019
ASSUNTO: IMPOSTO SOBRE A RENDA DE PESSOA FÍSICA - IRPF
EMENTA: RENDIMENTOS PROVENIENTES DO EXTERIOR RECEBIDOS ACUMULADAMENTE. RECOLHIMENTO MENSAL OBRIGATÓRIO. TABELA PROGRESSIVA MENSAL.
Os rendimentos do trabalho recebidos acumuladamente de fontes situadas no exterior, por pessoa física brasileira que readquiriu a condição de residente no Brasil, sujeitam-se ao recolhimento mensal obrigatório do imposto sobre a renda ("carnê-leão"), calculado sobre o total dos rendimentos recebidos no mês, mediante a aplicação da tabela progressiva mensal, inclusive quando correspondam a anos-calendário anteriores, e também à tributação na declaração de Ajuste Anual.
Dispositivos Legais: Lei nº 5.172, de 25 de outubro de 1966 - Código Tributário Nacional (CTN), arts. 43, 113, § 1º, e 114; Lei nº 7.713, de 22 de dezembro de 1988, arts. 2º, 8º e 12-A; Lei nº 8.134, de 27 de dezembro de 1990, arts. 2º e 3º; Lei nº 9.250, de 26 de dezembro de 1995, arts. 3º, parágrafo único, 6º, 7º e 8º; Decreto nº 9.580, de 22 de novembro de 2018 - Regulamento do Imposto sobre a Renda - RIR/2018), arts. 2º e 34, parágrafo único, 118, 119, 120 e 121; Instrução Normativa SRF nº 208, de 27 de setembro de 2002, arts. 2º, inciso IV, e 16; Instrução Normativa RFB nº 1.500, 29 de outubro de 2014, arts. 3º, § 3º, 53, inciso II e § 1º, 54, 55, 56, 65 e 66.
CLAUDIA LUCIA PIMENTEL MARTINS DA SILVA
Coordenadora-Geral Substituta
SOLUÇÃO DE CONSULTA Nº 11, DE 4 DE JANEIRO DE 2019
ASSUNTO: SIMPLES NACIONAL
EMENTA: ROÇADA EM FAIXA DE...
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