{"id":2351,"date":"2009-09-10T16:45:00","date_gmt":"2009-09-10T16:45:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/sped-contabil-resposta-de-consulta-a-rfb\/"},"modified":"2009-09-10T16:45:00","modified_gmt":"2009-09-10T16:45:00","slug":"sped-contabil-resposta-de-consulta-a-rfb","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/10\/sped-contabil-resposta-de-consulta-a-rfb\/","title":{"rendered":"SPED Cont\u00e1bil: Resposta de Consulta \u00e0 RFB"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;\">DELEGACIA DA RECEITA FEDERAL DO BRASIL<br \/>DIVIS\u00c3O DE TRIBUTA\u00c7\u00c3O<br \/>6\u00aa REGI\u00c3O FISCAL<br \/><\/span><span style=\"font-family:arial;\"><strong>SOLU\u00c7\u00c3O DE CONSULTA N\u00ba 115, DE 31 DE AGOSTO DE 2009<\/strong><\/span><br \/><span style=\"font-family:arial;\"><br \/>ASSUNTO: Obriga\u00e7\u00f5es Acess\u00f3rias<\/span><\/div>\n<p><span style=\"font-family:arial;\"><\/p>\n<div align=\"justify\">EMENTA: Est\u00e3o obrigadas a adotar a Escritura\u00e7\u00e3o Cont\u00e1bil Digital as sociedades empres\u00e1rias sujeitas \u00e0 tributa\u00e7\u00e3o do Imposto de Renda com base no Lucro Real em rela\u00e7\u00e3o aos fatos cont\u00e1beis ocorridos a partir de 1\u00ba de janeiro de 2009. Considera-se empres\u00e1ria a sociedade que tem por objeto o exerc\u00edcio de atividade pr\u00f3pria de empres\u00e1rio, nos termos do C\u00f3digo Civil.<\/div>\n<div align=\"justify\">DISPOSITIVOS LEGAIS: Lei n\u00ba 10.406, de 2002, arts. 966, 982, Lei n\u00ba 5.172, de 1996, arts. 109 e 110, Dec. 6.022, de 2007, arts. 2\u00ba e 3\u00ba, IN RFB n\u00ba 787, de 2007, art. 3\u00ba, incisos I e II.<\/span><\/div>\n<p><span style=\"font-family:arial;\"><\/span><br \/><span style=\"font-family:arial;\"><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: <\/span><a href=\"http:\/\/www.in.gov.br\/imprensa\/visualiza\/index.jsp?data=03\/09\/2009&amp;jornal=1&amp;pagina=42&amp;totalArquivos=128\"><span style=\"font-size:85%;\">DOU, Se\u00e7\u00e3o, p. 42 &#8211; 03\/09\/2009<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DELEGACIA DA RECEITA FEDERAL DO BRASILDIVIS\u00c3O DE TRIBUTA\u00c7\u00c3O6\u00aa REGI\u00c3O FISCALSOLU\u00c7\u00c3O DE CONSULTA N\u00ba 115, DE<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74,183],"tags":[],"class_list":["post-2351","post","type-post","status-publish","format-standard","hentry","category-sped-contabil","category-sped"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=2351"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2351\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}