{"id":2656,"date":"2008-12-04T18:01:00","date_gmt":"2008-12-04T18:01:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/12\/04\/lei-das-sa-sai-medida-provisoria-sobre-o-regime-tributario-de-transicao-rtt\/"},"modified":"2008-12-04T18:01:00","modified_gmt":"2008-12-04T18:01:00","slug":"lei-das-sa-sai-medida-provisoria-sobre-o-regime-tributario-de-transicao-rtt","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/12\/04\/lei-das-sa-sai-medida-provisoria-sobre-o-regime-tributario-de-transicao-rtt\/","title":{"rendered":"Lei das S\/A: Sai Medida Provis\u00f3ria sobre o Regime Tribut\u00e1rio de Transi\u00e7\u00e3o (RTT)"},"content":{"rendered":"<p><span style=\"font-family:arial;\">Foi publicada hoje a Medida Provis\u00f3ria n\u00ba 449, que altera a legisla\u00e7\u00e3o tribut\u00e1ria federal relativa ao parcelamento ordin\u00e1rio de d\u00e9bitos tribut\u00e1rios, concede remiss\u00e3o nos casos em que especifica, institui <strong>Regime Tribut\u00e1rio de Transi\u00e7\u00e3o (RTT)<\/strong>, e d\u00e1 outras provid\u00eancias.<\/span><br \/><span style=\"font-family:arial;\"><\/span><br \/><span style=\"font-family:arial;\">O texto introduz diversas altera\u00e7\u00f5es na Lei n\u00ba 6.404\/76 (Lei da S\/A) notadamente no que se refere a notas explicativas, registros cont\u00e1beis auxiliares, crit\u00e9rios de classifica\u00e7\u00e3o de ativos, an\u00e1lise sobre valores recuper\u00e1vel de ativos, crit\u00e9rios de avalia\u00e7\u00e3o em opera\u00e7\u00f5es societ\u00e1rias.<\/span><br \/><span style=\"font-family:arial;\"><\/span><br \/><span style=\"font-family:arial;\">A MP institui tamb\u00e9m o Regime Tribut\u00e1rio de Transi\u00e7\u00e3o (RTT) de apura\u00e7\u00e3o do lucro real, que trata dos ajustes tribut\u00e1rios decorrentes dos novos m\u00e9todos e crit\u00e9rios cont\u00e1beis introduzidos pela Lei 11.638\/2007 e pelos arts. 36 e 37 da referida Medida Provis\u00f3ria.<\/p>\n<p>O Regime Tribut\u00e1rio de Transi\u00e7\u00e3o viger\u00e1 at\u00e9 a entrada em vigor de lei que discipline os efeitos tribut\u00e1rios dos novos m\u00e9todos e crit\u00e9rios cont\u00e1beis, buscando a neutralidade tribut\u00e1ria. No entanto, nos anos-calend\u00e1rio de 2008 e 2009, o Regime Tribut\u00e1rio de Transi\u00e7\u00e3o ser\u00e1 optativo.<\/span><br \/><span style=\"font-family:arial;\"><\/span><br \/><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2008\/Mpv\/449.htm\"><span style=\"font-family:arial;\">Acesse aqui <\/span><\/a><span style=\"font-family:arial;\">a \u00edntegra da Medida Provis\u00f3ria n\u00ba 449.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada hoje a Medida Provis\u00f3ria n\u00ba 449, que altera a legisla\u00e7\u00e3o tribut\u00e1ria federal relativa<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121,132,150,160,169,188],"tags":[],"class_list":["post-2656","post","type-post","status-publish","format-standard","hentry","category-imposto-de-renda","category-lei-das-sa","category-normas-contabeis","category-planejamento-tributario","category-receita-federal","category-tributos"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2656","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=2656"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2656\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}