{"id":1148,"date":"2011-11-30T18:41:45","date_gmt":"2011-11-30T18:41:45","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/11\/30\/rtt-receita-analisa-regime-de-transicao\/"},"modified":"2011-11-30T18:41:45","modified_gmt":"2011-11-30T18:41:45","slug":"rtt-receita-analisa-regime-de-transicao","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/11\/30\/rtt-receita-analisa-regime-de-transicao\/","title":{"rendered":"RTT: Receita analisa regime de transi\u00e7\u00e3o"},"content":{"rendered":"<div class=\"xg_user_generated\">\n<p style=\"text-align: right\"> \t\t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Por Laura Ignacio<\/span><\/span><\/p>\n<p style=\"text-align: justify\"> \t\t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Com a demora da Receita Federal em revogar o chamado Regime Tribut&aacute;rio de Transi&ccedil;&atilde;o (RTT) &#8211; criado para n&atilde;o ocorrer impacto fiscal a partir da aplica&ccedil;&atilde;o das normas cont&aacute;beis internacionais (International Financial Reporting Standards &#8211; IFRS) -, as companhias continuam buscando respostas da fiscaliza&ccedil;&atilde;o para n&atilde;o serem autuadas.<\/p>\n<p> \t\tEm consulta &agrave; Superintend&ecirc;ncia Regional da Receita Federal da 10&ordf; Regi&atilde;o Fiscal (Rio Grande do Sul) uma empresa do Estado buscou esclarecimentos sobre a incid&ecirc;ncia do Imposto de Renda (IR), Contribui&ccedil;&atilde;o Social sobre o Lucro L&iacute;quido (CSLL) e Contribui&ccedil;&atilde;o para o Financiamento da Seguridade Social (Cofins) na compra de m&aacute;quinas com o uso de financiamento banc&aacute;rio. Por meio da Solu&ccedil;&atilde;o de Consulta n&ordm; 60, publicada no Di&aacute;rio Oficial de ontem, a Receita respondeu que n&atilde;o h&aacute; impactos fiscais com as altera&ccedil;&otilde;es cont&aacute;beis trazidas pelas normas internacionais.<\/p>\n<p> \t\t&quot;Com as novas regras, o custo do ativo imobilizado passou a ser contabilizado de acordo com o pre&ccedil;o de mercado&quot;, explica o advogado J&uacute;lio Augusto Oliveira, do escrit&oacute;rio Siqueira Castro Advogados. &quot;Mas para fins fiscais, ainda que considerando os juros do financiamento, continua a valer a interpreta&ccedil;&atilde;o antiga&quot;, acrescenta. Assim, para o c&aacute;lculo do Imposto de Renda, CSLL e Cofins, deve ser usado o valor de custo do ativo imobilizado, o que inclui os juros banc&aacute;rios.<\/p>\n<p> \t\tEm agosto, por meio do Parecer Normativo n&ordm; 1, a Receita Federal manifestou o entendimento de que, durante o processo de adapta&ccedil;&atilde;o das companhias &agrave;s normas cont&aacute;beis internacionais, n&atilde;o haver&aacute; mudan&ccedil;as nas regras sobre a deprecia&ccedil;&atilde;o do ativo imobilizado.<\/span><\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify\"> \t\t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Fonte: Valor Econ&ocirc;mico, via <a href=\"http:\/\/www.joseadriano.com.br\/profiles\/blogs\/rtt-receita-analisa-regime-de-transi-o\">Blog Jos&eacute; Adriano<\/a><\/span><\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify\"> \t\t<span style=\"font-size: 14px\"><\/span><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Por Laura Ignacio Com a demora da Receita Federal em revogar o chamado Regime Tribut&aacute;rio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[160],"tags":[],"class_list":["post-1148","post","type-post","status-publish","format-standard","hentry","category-planejamento-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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