Receitas financeiras ai??i?? entidade isenta deverA? apurar Cofins a partir de 1A? de julho de 2015

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Receitas financeiras ai??i?? entidade isenta deverA? apurar Cofins a partir de 1A? de julho de 2015

Category : Notícias

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A partir de 01.07.2015, com vigA?ncia do Decreto nA? 8426/2015, as pessoas jurAi??dicas tributadas com base no regime nA?o cumulativo deverA?o apurar a contribuiAi??A?o para PIS/PASEP e a COFINS pelas alAi??quotas de 0,65% e 4%, respectivamente.

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Define a Lei nA? 10.637/02, em seu art. 8A?, e a Lei nA? 10.833/03, em seu art. 10, que as pessoas jurAi??dicas imunes a impostos ficam sujeitas ao regime cumulaspan class=text_exposed_showtivo das contribuiAi??Ai??es. Assim, por nA?o haver tratamento especAi??fico, as pessoas jurAi??dicas isentas se sujeitam ao regime nA?o cumulativo.
Assim, as entidades isentas, alcanAi??adas pelo regime nA?o cumulativo, apesar da incidA?ncia de PIS/PASEP somente sobre a folha de salA?rios, se submetem ao Decreto nA? 8.426/15 no que diz respeito Ai?? COFINS de 4% calculada sobre as receitas financeiras./span
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– DiferenciaAi??A?o entre Imunidade e IsenAi??A?o
A imunidade de pessoas jurAi??dicas Ai?? amparada pela ConstituiAi??A?o Federal, em seu art. 150, no qual se expAi??e que Ai?? vedado Ai?? UniA?o, aos Estados, ao Distrito Federal e aos MunicAi??pios instituir impostos sobre:
ai???(ai??i??)
b) templos de qualquer culto;
c) patrimA?nio, renda ou serviAi??os dos partidos polAi??ticos, inclusive suas fundaAi??Ai??es, das entidades sindicais dos trabalhadores, das instituiAi??Ai??es de educaAi??A?o e de assistA?ncia social, sem fins lucrativos, atendidos os requisitos da lei;
(ai??i??)ai???

JA? a isenAi??A?o de pessoas jurAi??dicas Ai?? amparada pela Lei nA? 9.532/97, a qual dispAi??e em seu art. 15 que consideram-se isentas as instituiAi??Ai??es de carA?ter filantrA?pico, recreativo, cultural e cientAi??fico e as associaAi??Ai??es civis que prestem os serviAi??os para os quais houverem sido instituAi??das e os coloque a disposiAi??A?o do grupo de pessoas a que se destinam, sem fins lucrativos.
O referido artigo ainda esclarece que a isenAi??A?o aplica-se exclusivamente em relaAi??A?o ao IRPJ e Ai?? CSLL, excetuados os rendimentos e ganhos de capital auferidos em aplicaAi??Ai??es financeiras de renda fixa ou de renda variA?vel.
Desta forma, as pessoas jurAi??dicas imunes sA?o inseridas no regime cumulativo, nA?o havendo tributaAi??A?o de PIS/PASEP e COFINS de suas receitas financeiras. JA? as pessoas jurAi??dicas isentas sA?o inseridas no regime nA?o cumulativo, e, portanto, a partir de 01.07.2015, deverA?o tributar suas receitas financeiras conforme o Decreto nA? 8426/2015, que traz as alAi??quotas de 0,65% para PIS/PASEP e 4% para COFINS.
Vale ressaltar que, conforme art. 13 da Medida ProvisA?ria nA? 2.158-35/01, a contribuiAi??A?o para o PIS/PASEP de entidades isentas Ai?? calculada sobre a folha de salA?rios. Assim, somente ocorrerA? a apuraAi??A?o de COFINS sobre as receitas financeiras das entidades isentas.

Fonte: a href=http://l.facebook.com/l.php?u=http%3A%2F%2Fwww.itcnet.com.br%2Famp;h=IAQHoaUV9amp;enc=AZP8jKrpCUgRza9e4xECnoXTL2ghvo920DvIF-Eog5OEV5WzN7EvLAFWuEwzoOzvmRlgUnubowoGRmXJK9Msf_nb4RiTrk3y-8giloVv1Ty1lCZ1YaY4YxDTCspV2zX8U4ULxXUTdWIWMInL1PvjAmcUfqcTTZ69iWn9KX5P6MpXFeQNvQGgAM__lfy-QzXDDAmjKW1Cp42tnZsBNVFsemt1amp;s=1 target=_blank rel=nofollowwww.itcnet.com.br/a

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