{"id":10909,"date":"2016-06-16T00:00:00","date_gmt":"2016-06-16T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/in-rfb-n-1649-iof\/"},"modified":"2018-05-15T19:34:20","modified_gmt":"2018-05-15T22:34:20","slug":"in-rfb-n-1649-iof","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/in-rfb-n-1649-iof\/","title":{"rendered":"Receita Federal publica IN para elucidar d\u00favidas sobre IOF"},"content":{"rendered":"<p>A Receita Federal publicou no Di\u00e1rio Oficial da Uni\u00e3o (DOU), no \u00faltimo dia 9 de junho, a Instru\u00e7\u00e3o Normativa (IN) RFB n\u00ba 1649, que atualiza a IN RFB n\u00ba 907\/2009. O intuito \u00e9 elucidar d\u00favidas sobre as altera\u00e7\u00f5es trazidas no Decreto n\u00ba 6.306\/2007, pela publica\u00e7\u00e3o do Decreto n\u00ba 8.731, de 30 de abril de 2016 a respeito do Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio e Seguro ou relativas a T\u00edtulos ou Valores Mobili\u00e1rios (IOF).<\/p>\n<h2>A IN RFB n\u00ba 1649\/2016<\/h2>\n<p>A nova IN introduz tr\u00eas artigos na norma, dois tratando de IOF nas opera\u00e7\u00f5es de c\u00e2mbio (artigos 8\u00ba-A e 8\u00ba-B) e um sobre opera\u00e7\u00f5es relativas a t\u00edtulos ou valores mobili\u00e1rios (10\u00ba-A).<\/p>\n<p>O artigo 8\u00ba-A estabelece que a express\u00e3o &#8220;aquisi\u00e7\u00e3o de moeda estrangeira, em esp\u00e9cie&#8221;, refere-se \u00e0 opera\u00e7\u00e3o cambial na qual a entrega da moeda estrangeira pela institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio ao seu cliente \u00e9 realizada em esp\u00e9cie.<\/p>\n<p>O 8\u00ba-B cita: &#8220;Nas liquida\u00e7\u00f5es de opera\u00e7\u00f5es de c\u00e2mbio para aquisi\u00e7\u00e3o de moeda estrangeira em esp\u00e9cie a que se refere o art. 8\u00ba-A realizadas entre institui\u00e7\u00f5es autorizadas a operar no mercado de c\u00e2mbio permanecem tributadas \u00e0 al\u00edquota zero com base no disposto no inciso II do art. 15-B do Decreto n\u00ba 6.306, de 2007&#8221;.<\/p>\n<p>J\u00e1 o artigo 10\u00ba-A determina que as opera\u00e7\u00f5es realizadas pelas carteiras dos fundos de investimento e dos clubes de investimento com deb\u00eantures emitidas por institui\u00e7\u00f5es integrantes do mesmo grupo econ\u00f4mico submetem-se \u00e0 al\u00edquota prevista no caput do art. 32, n\u00e3o se lhes aplicando a al\u00edquota zero.<\/p>\n<p>Os novos artigos entraram em vigor com a publica\u00e7\u00e3o da IN. Confira a \u00edntegra da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1649 <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=74625\" target=\"_blank\" rel=\"noopener\">aqui<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Instru\u00e7\u00e3o Normativa esclarece sobre o Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio e Seguro ou relativas a T\u00edtulos ou Valores Mobili\u00e1rios (IOF).<\/p>\n","protected":false},"author":3,"featured_media":10910,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[606,607,608,609,301,30],"class_list":["post-10909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-cambio-e-seguro-ou-relativas-a-titulos-ou-valores-mobiliarios","tag-imposto-sobre-operacoes-de-credito","tag-imposto-sobre-operacoes-financeiras","tag-iof","tag-receita-federal","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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